https://www.taxtmi.com/caselaws?id=365632 The Appellate Tribunal, CESTAT Ahmedabad, ruled that a service provider is not liable to pay service tax on the transfer of cash under the category of Courier Agency service. The Tribunal determined that the transfer of cash does not fall under the definition of Courier Agency service, as it specifically covers the delivery of documents and goods, not cash. Citing a judgment by the Gujarat High Court, the Tribunal held that cash delivery by couriers is not a taxable service unless the cash is physically transported by a person. Consequently, the Tribunal set aside the impugned order and allowed the appeal on 25.07.2018. en-us Wed, 25 Jul 2018 00:00:00 +0530 Tue, 21 Aug 2018 07:01:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365632 The Appellate Tribunal, CESTAT Ahmedabad, ruled that a service provider is not liable to pay service tax on the transfer of cash under the category of Courier Agency service. The Tribunal determined that the transfer of cash does not fall under the definition of Courier Agency service, as it specifically covers the delivery of documents and goods, not cash. Citing a judgment by the Gujarat High Court, the Tribunal held that cash delivery by couriers is not a taxable service unless the cash is physically transported by a person. Consequently, the Tribunal set aside the impugned order and allowed the appeal on 25.07.2018. Case-Laws Service Tax Wed, 25 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365632