Courier
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....o 15-5-2008 - A customers w.e.f. 16-5-2008 - Any person Who is the provider of service A courier agency Meaning of Courier Agency - 65(33) "courier agency" means a any person 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; ***....
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....r Circular No 96/7/2007 dated 23/8/2007 clarifies that :- Issue - 005.01 / 23.08.07 Some transporters undertake door- to-door transportation of goods or articles and they have made special arrangements for speedy transportation and timely delivery of such goods or articles. Such services are known as 'Express Cargo Service' with assurance of timely delivery. Whether such 'Express cargo service'....