Service Tax on courier service

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Full Text of the Document

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....garding imposition of Service Tax on Courier, Advertising and Paging agencies. As per Section 65(12) "Courier Agency" means a commercial concern engaged in the door-to-door transportation of time sensitive documents, goods or articles utilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles. Therefore any commercial concern engaged....