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TMI Blog2020 (3) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... vi Shankar, Advocate For the Appellant Mr. P.Gopakumar, Joint Commissioner (AR) For the Respondent ORDER PER : ANIL CHOUDHARY Heard the parties. 2. The appellant is a courier agency providing courier services which are liable to Service Tax. Admittedly, the appellant is paying Service Tax on the gross amount received from service receiver from the person who booked consignment/parcels/letters ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oader or another courier agencies. Taking notice of the fact that the courier agency who has received the work order from the customer, and who has booked the package or consignment, on such gross amount, the courier agencies have paid the Service Tax. Accordingly, the Board observed in the following words: "It is significant to point out that the charges of the co-loaders to the courier agency ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s India Pvt. Ltd. Vs CST, 2018-TIOL-2710-CESTAT-MAD. The Tribunal specifically held in Para 5.3 as follows: "5.3 The other issue involved is the demand of service tax on the commission paid to foreign agent who has delivered the parcels to the customer abroad. The said issue is squarely covered by the decision in the case of First Flight Couriers Ltd. (supra). The relevant paragraph is reproduce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... integra and is held or decided in favour of the appellant, by the precedent decisions. We also find that the issue is wholly revenue neutral, as the appellant courier agency is entitled to input service credit and moreover, they have admittedly paid tax on the gross amount, and on this score also, the part of the amount cannot be taxed again, which is incurred by them for payment to co-loader (ove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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