https://www.taxtmi.com/forum/issue?id=883 A departmental circular cannot override the statute; it affords guidance only where factual classification is unclear. If the operative facts clearly establish provision of courier services, the supplier may continue charging service tax under the courier classification rather than reclassify as a Goods Transport Agency based solely on the circular. en-us Sat, 23 Aug 2008 08:44:32 +0530 Thu, 23 Jan 2025 15:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=883 A departmental circular cannot override the statute; it affords guidance only where factual classification is unclear. If the operative facts clearly establish provision of courier services, the supplier may continue charging service tax under the courier classification rather than reclassify as a Goods Transport Agency based solely on the circular. Discussion-Forum Service Tax Sat, 23 Aug 2008 08:44:32 +0530 https://www.taxtmi.com/forum/issue?id=883