https://www.taxtmi.com/caselaws?id=77619 The Tribunal ruled in favor of the appellant, finding that the money transfer services provided did not constitute courier services subject to service tax liability. The Tribunal emphasized that physical transfer of currency was necessary for the service to be considered courier services. As the Revenue failed to prove physical transfer of the same currency, the Tribunal granted a waiver of pre-deposit of service tax, interest, and penalty, unconditionally staying the petition during the appeal process. en-us Wed, 11 Nov 2009 00:00:00 +0530 Wed, 27 Oct 2010 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77619 The Tribunal ruled in favor of the appellant, finding that the money transfer services provided did not constitute courier services subject to service tax liability. The Tribunal emphasized that physical transfer of currency was necessary for the service to be considered courier services. As the Revenue failed to prove physical transfer of the same currency, the Tribunal granted a waiver of pre-deposit of service tax, interest, and penalty, unconditionally staying the petition during the appeal process. Case-Laws Service Tax Wed, 11 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77619