Courier agency service classification sustained for carriage of parts and components for repair and return.

Carrying parts and components for repair and return was held to satisfy the statutory description of courier agency service, which covers door-to-door transportation of time-sensitive documents, goods or articles by a commercial concern. On that basis, the classification adopted by the lower authorities was sustained, and the challenge to the demand and penalties failed.

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Issues: Whether the appellant's activity of carrying parts and components for repair and return fell within courier agency service rather than a different transport service classification.

Analysis: Courier agency service was treated as commercial concern engaged in door-to-door transportation of time sensitive documents, goods or articles. The appellant carried goods, parts and components for the service receiver, and the activity answered the statutory description of courier agency service. The classification adopted by the lower authorities was therefore sustained.

Conclusion: The service was correctly classified as courier agency service and the challenge to the demand and penalties failed.

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