https://www.taxtmi.com/article/detailed?id=398 Courier services are taxable where a courier agency provides door-to-door transportation of time-sensitive documents, goods or articles, and the definition encompasses persons arranging such transport directly or indirectly. Express cargo operators and angadias fall within the courier agency definition and are taxable; basic universal postal services provided exclusively by the Department of Posts are exempt, while speed post is taxable. Franchise commissions and subcontracted delivery services raise distinct tax liabilities, and exported courier services meeting export-of-service criteria are not taxable for the exported portion. en-us Tue, 23 Jun 2009 00:00:00 +0530 Tue, 23 Jun 2009 07:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=398 Courier services are taxable where a courier agency provides door-to-door transportation of time-sensitive documents, goods or articles, and the definition encompasses persons arranging such transport directly or indirectly. Express cargo operators and angadias fall within the courier agency definition and are taxable; basic universal postal services provided exclusively by the Department of Posts are exempt, while speed post is taxable. Franchise commissions and subcontracted delivery services raise distinct tax liabilities, and exported courier services meeting export-of-service criteria are not taxable for the exported portion. Articles Service Tax Tue, 23 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=398