https://www.taxtmi.com/circulars?id=693 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. en-us Fri, 10 Oct 1997 00:00:00 +0530 Thu, 12 Jan 2012 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=693 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. Circulars Service Tax Fri, 10 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=693