Service tax exemption for courier services to diplomatic missions and inter-agency courier levy remanded for factual verification.

Courier services to diplomatic missions and international organisations were claimed to be exempt from service tax under the relevant notifications, and courier services between two courier agencies were argued to fall outside the levy. The matter was remanded to the original adjudicating authority to verify the factual claim that the services qualified for exemption and to reconsider whether inter-agency courier business was taxable. No final adjudication on the merits was recorded.

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Issues: Whether courier services rendered to diplomatic missions and international organisations were exempt from service tax under the relevant notifications, and whether services between two courier agencies were outside the levy.

Outcome: The matter was remanded to the original adjudicating authority for verification of the factual claim regarding exempt services and for reconsideration of the levy on inter-agency courier business. No final adjudication on the merits was recorded.

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