Courier agency definition governs service tax liability; angadia delivering items for a charge are taxable and exemptions denied. Section 65(12) defines Courier Agency by reference to commercial activity in door-to-door transportation of time-sensitive documents, goods or articles and that definition, rather than the commercial name used, determines liability under Section 66 of the Finance Act, 1994; operators such as angadia who receive and deliver items for a charge are chargeable to service tax, and neither exemption nor lump-sum alternative payment methods for such services are permitted.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Courier agency definition governs service tax liability; angadia delivering items for a charge are taxable and exemptions denied.
Section 65(12) defines Courier Agency by reference to commercial activity in door-to-door transportation of time-sensitive documents, goods or articles and that definition, rather than the commercial name used, determines liability under Section 66 of the Finance Act, 1994; operators such as angadia who receive and deliver items for a charge are chargeable to service tax, and neither exemption nor lump-sum alternative payment methods for such services are permitted.
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