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<h1>Appellate Tribunal rules no service tax on international courier services</h1> The Appellate Tribunal CESTAT, Chennai upheld the Commissioner (Appeals) orders setting aside service tax demands on courier services during specific ... Service tax liability for international courier services partly performed in India and partly outside India - Binding effect of Tribunal precedents unless overruled or stayed by a superior forumService tax liability for international courier services partly performed in India and partly outside India - Binding effect of Tribunal precedents unless overruled or stayed by a superior forum - Whether service tax was leviable on international courier services that were partly performed in India and partly performed outside India during the specified periods - HELD THAT: - The Commissioner (Appeals) applied the Tribunal's decisions in TNT India (P.) Ltd. and Professional Couriers, which held that service tax liability did not arise for international courier services that were partly performed in India and partly performed outside India. The revenue was unable to demonstrate that those Tribunal decisions have been overruled or that their operation has been stayed by a superior forum. In the absence of any such displacement of precedent, there was no legal error in setting aside the demands and refusing to fasten service tax liability for the periods under consideration. [Paras 2, 3]Impugned orders setting aside the service tax demands are upheld and the revenue's appeals are dismissed.Final Conclusion: The appeals are dismissed; the orders of the Commissioner (Appeals) setting aside the service tax demands for the stated periods are upheld under the existing Tribunal precedents which have not been shown to be overruled or stayed. The Appellate Tribunal CESTAT, Chennai upheld the Commissioner (Appeals) orders setting aside service tax demands on courier services during specific periods for M/s. Overnight Express Ltd. and M/s. Aramex India (Pvt.) Ltd. The Tribunal followed previous decisions stating no service tax liability on international courier services partly performed in India and partly outside India. The appeals were dismissed.
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