High Court Rules Courier Cash Services Untaxable Without Explicit Legislative Inclusion in Charging Section. https://www.taxtmi.com/highlights?id=6747 Courier Agencies Services – cash received at one place and handed over at another place - A charging section has to be construed strictly. If a person has not been brought within the ambit of the charging section by clear words, he cannot be taxed at all - HC en-us Thu, 07 Feb 2013 17:33:55 +0530 Thu, 07 Feb 2013 17:33:55 +0530 TaxTMI RSS Generator High Court Rules Courier Cash Services Untaxable Without Explicit Legislative Inclusion in Charging Section. https://www.taxtmi.com/highlights?id=6747 Courier Agencies Services – cash received at one place and handed over at another place - A charging section has to be construed strictly. If a person has not been brought within the ambit of the charging section by clear words, he cannot be taxed at all - HC Highlights Service Tax Thu, 07 Feb 2013 17:33:55 +0530 https://www.taxtmi.com/highlights?id=6747