https://www.taxtmi.com/caselaws?id=420381 Services involving parcel movement through buses, together with parcel-office space and allied facilities, were treated as business support service because the provider only facilitated parcel handling and infrastructure support. The arrangement did not amount to a courier service, as the provider did not undertake door-to-door delivery or assume responsibility for delivery at the consignee's end. It also did not qualify as a goods transport agency service, since the parcel receipt was not a consignment note in the relevant sense. The exemption for transportation of goods by road was therefore unavailable, and the activity was classified as taxable business support service under SAC 998599. en-us Tue, 22 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420381 Services involving parcel movement through buses, together with parcel-office space and allied facilities, were treated as business support service because the provider only facilitated parcel handling and infrastructure support. The arrangement did not amount to a courier service, as the provider did not undertake door-to-door delivery or assume responsibility for delivery at the consignee's end. It also did not qualify as a goods transport agency service, since the parcel receipt was not a consignment note in the relevant sense. The exemption for transportation of goods by road was therefore unavailable, and the activity was classified as taxable business support service under SAC 998599. Case-Laws GST Tue, 22 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420381