https://www.taxtmi.com/caselaws?id=220751 The court held that the service provided by couriers/angadias for the delivery of cash does not fall under the definition of "courier agency" as per Section 65(33) of the Finance Act, 1994. Therefore, such services are not subject to Service tax. The court emphasized that for the service to be taxable under the definition of "courier agency," there must be physical transportation of the cash, which was not the case in this situation. The court affirmed the Tribunal's decision and dismissed the appeals, clarifying that only if cash is physically transported would it be subject to Service tax under the "courier agency" category. en-us Tue, 03 May 2011 00:00:00 +0530 Thu, 07 Aug 2014 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220751 The court held that the service provided by couriers/angadias for the delivery of cash does not fall under the definition of "courier agency" as per Section 65(33) of the Finance Act, 1994. Therefore, such services are not subject to Service tax. The court emphasized that for the service to be taxable under the definition of "courier agency," there must be physical transportation of the cash, which was not the case in this situation. The court affirmed the Tribunal's decision and dismissed the appeals, clarifying that only if cash is physically transported would it be subject to Service tax under the "courier agency" category. Case-Laws Service Tax Tue, 03 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220751