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    <title>2003 (1) TMI 3 - CEGAT, KOLKATA</title>
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    <description>Courier services to diplomatic missions and international organisations were claimed to be exempt from service tax under the relevant notifications, and courier services between two courier agencies were argued to fall outside the levy. The matter was remanded to the original adjudicating authority to verify the factual claim that the services qualified for exemption and to reconsider whether inter-agency courier business was taxable. No final adjudication on the merits was recorded.</description>
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      <description>Courier services to diplomatic missions and international organisations were claimed to be exempt from service tax under the relevant notifications, and courier services between two courier agencies were argued to fall outside the levy. The matter was remanded to the original adjudicating authority to verify the factual claim that the services qualified for exemption and to reconsider whether inter-agency courier business was taxable. No final adjudication on the merits was recorded.</description>
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