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Service Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Courier agency - they were collecting certain charges as ...


Courier Agency's 'Crossing Over Charges' Not Subject to Service Tax for Internal Network Services.

October 1, 2018

Case Laws     Service Tax     AT

Courier agency - they were collecting certain charges as ‘crossing over charges’, raised on their sub-franchisee agencies - the impugned services within the TPC network is nothing but a continuation or culmination of courier services only. It then cannot be alleged that TPC receiving or giving of services within its own network of the assessee will render them liable to service tax levy.

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