Scope of Courier Service - entire services provided by the ...
Case Laws Service Tax
November 24, 2018
Scope of Courier Service - entire services provided by the appellant to UPS Worldwide for picking up the consignments in case of Export Freight Collect and for delivery in the case of Import pre paid have been provided in India. Since these services are provided in India, they are liable to service tax - Demand confirmed invoking the extended period of limitation.
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