2003 (1) TMI 3 - AT - Service Tax

Service Tax - Courier agents (1) Service rendered by a courier company to the Diplomatic Missions and the International organization (2) Services between two courier agents

Summary

The Appellate Tribunal CEGAT, Kolkata allowed five appeals related to Service tax for a courier company. The issue was whether services to Diplomatic Missions and international organizations are exempt from tax. The Tribunal remanded the case to the original authority for further examination of services provided and business between courier agencies.