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of <h1>Appellate Tribunal rules no service tax on international courier services</h1> <h3>Commissioner of Service Tax Versus Overnite Express Ltd.</h3> Commissioner of Service Tax Versus Overnite Express Ltd. - [2010] 25 STT 181 (CHENNAI - CESTAT) 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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