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    <title>2016 (12) TMI 440 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the service tax demand on co-loader services provided by the appellant to other courier agencies, ruling that the services did not fall under Business Auxiliary Service (BAS). Additionally, the demand on amounts received from abroad for courier services was also dismissed as the payments were considered received in convertible foreign exchange, exempting them from service tax. Consequently, the appeal was allowed in favor of the appellant on both issues.</description>
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      <title>2016 (12) TMI 440 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=335795</link>
      <description>The Tribunal set aside the service tax demand on co-loader services provided by the appellant to other courier agencies, ruling that the services did not fall under Business Auxiliary Service (BAS). Additionally, the demand on amounts received from abroad for courier services was also dismissed as the payments were considered received in convertible foreign exchange, exempting them from service tax. Consequently, the appeal was allowed in favor of the appellant on both issues.</description>
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      <pubDate>Mon, 21 Nov 2016 00:00:00 +0530</pubDate>
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