https://www.taxtmi.com/article/detailed?id=1092 Service tax is levied on the gross amount charged by a courier agency for door-to-door transportation of time-sensitive documents, goods or articles. The definition of courier agency and taxable service covers express cargo and angadia services; integrated charges related to door-to-door delivery are includible in value, while reimbursements and unrelated warehousing are excluded. International courier services are not taxable when treated as export of service or no charge is recovered from customers in India, and every billing courier agency is the assessee liable to pay tax, applying Place of Provision Rules to locate the service recipient. en-us Thu, 13 Jan 2011 23:47:57 +0530 Thu, 13 Jan 2011 23:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1092 Service tax is levied on the gross amount charged by a courier agency for door-to-door transportation of time-sensitive documents, goods or articles. The definition of courier agency and taxable service covers express cargo and angadia services; integrated charges related to door-to-door delivery are includible in value, while reimbursements and unrelated warehousing are excluded. International courier services are not taxable when treated as export of service or no charge is recovered from customers in India, and every billing courier agency is the assessee liable to pay tax, applying Place of Provision Rules to locate the service recipient. Articles Service Tax Thu, 13 Jan 2011 23:47:57 +0530 https://www.taxtmi.com/article/detailed?id=1092