https://www.taxtmi.com/highlights?id=30623 Import of service or not - “courier” service and “air travel agency” service - “last mile” delivery of packages - the overseas correspondents ensure delivery of such packages to the consignees. It is therefore amply clear that the role of the overseas entity commences and ends beyond the border of India. - no service tax liability - AT en-us Thu, 04 Aug 2016 14:06:18 +0530 Thu, 04 Aug 2016 14:06:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=30623 Import of service or not - “courier” service and “air travel agency” service - “last mile” delivery of packages - the overseas correspondents ensure delivery of such packages to the consignees. It is therefore amply clear that the role of the overseas entity commences and ends beyond the border of India. - no service tax liability - AT Highlights Service Tax Thu, 04 Aug 2016 14:06:18 +0530 https://www.taxtmi.com/highlights?id=30623