2009 (4) TMI 271

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..... as a sub-contractor and the main agency has already discharged the service tax, so appellant is nto liable to pay tax again as sub-contractor - we find that the service of Air Cargo would not be liable to tax under the ‘Business Auxiliary Service’ for the period prior to 10-9-2004. – Stay granted partly - ST/613/2008 - 626/2009 - Dated:- 24-4-2009 - S/Shri T.K. Jayaraman, Member (T) and M.V. R .....

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..... es. (i) Services of Courier Agency provided in the capacity of subcontractor to M/s. UPS Jet Air Express Pvt. Ltd. (ii) Business Auxiliary Service for the service rendered as Air Cargo Agents. 4. It was pointed out that in respect of the Courier Agency Service, the appellants had acted as a sub-contractor and the main agency has already discharged the service tax. This fact has been accept .....

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