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<h1>CEGAT Kolkata Allows Appeals on Service Tax for Courier Company, Remands for Diplomatic Missions Exemption Review</h1> <h3>ON TIME COURIERS Versus COMMISSIONER OF CENTRAL EXCISE, KOLKATA-I</h3> The Appellate Tribunal CEGAT, Kolkata allowed five appeals regarding Service tax for a courier company. The Tribunal remanded the case to the original ... Service Tax - Courier agents (1) Service rendered by a courier company to the Diplomatic Missions and the International organization (2) Services between two courier agents The Appellate Tribunal CEGAT, Kolkata allowed five appeals related to Service tax for a courier company. The issue was whether services to Diplomatic Missions and international organizations are exempt from tax. The Tribunal remanded the case to the original authority for further examination of services provided and business between courier agencies.