2011 (2) TMI 633

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..... ovided to another courier service on principal to principal basis and Revenue is seeking service tax under business auxiliary service on these services which is not covered by definition of business auxiliary service - the services rendered by the applicants to another courier service on principal-to-principal basis is not covered during the relevant period under business auxiliary service and we .....

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..... reign exchange. 2. The learned advocate for the applicants submits that as per Board Circular for the year 1996, the applicants are not liable to pay service tax on the services provided to another courier service on principal to principal basis and Revenue is seeking service tax under business auxiliary service on these services which is not covered by definition of business auxiliary servi .....

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