2010 (1) TMI 182 - AT - Service Tax

Courier agency s service- The revenue is in appeal against the orders of the Commissioner (Appeals) setting aside the demands of service tax on courier services. In the light of the decision of TNT India (P.) Ltd. v. CST 2008 12 STT 170 (Bang. - CESTAT), held that- there is no infirmity in the order of Commissioner (Appeals). Thus the appeal is dismissed.

Summary

The Appellate Tribunal CESTAT, Chennai upheld the Commissioner (Appeals) orders setting aside service tax demands on courier services during specific periods for M/s. Overnight Express Ltd. and M/s. Aramex India (Pvt.) Ltd. The Tribunal followed previous decisions stating no service tax liability on international courier services partly performed in India and partly outside India. The appeals were dismissed.