Import of service or not - “courier” service and “air travel agency” service - “last mile” delivery of...

Import of service or not - “courier” service and “air travel agency” service - “last mile” delivery of packages - the overseas correspondents ensure delivery of such packages to the consignees. It is therefore amply clear that the role of the overseas entity commences and ends beyond the border of India. - no service tax liability - AT .....

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