https://www.taxtmi.com/highlights?id=32403 Where the appellant has worked as co-loader their role is limited to delivery of the packets to the ultimate customer - it cannot be said that they have carried out courier service on behalf of another - Consequently, activity cannot be covered under the definition of BAS - AT en-us Fri, 09 Dec 2016 13:01:41 +0530 Fri, 09 Dec 2016 13:01:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=32403 Where the appellant has worked as co-loader their role is limited to delivery of the packets to the ultimate customer - it cannot be said that they have carried out courier service on behalf of another - Consequently, activity cannot be covered under the definition of BAS - AT Highlights Service Tax Fri, 09 Dec 2016 13:01:41 +0530 https://www.taxtmi.com/highlights?id=32403