2018 (8) TMI 1104

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Patra, Asst. Commissioner (AR) for the Respondent(s) ORDER Per: Ramesh Nair The issue involved in the present appeal is whether the appellant being a service provider is liable to pay service tax on transfer of cash from one branch to another branch and subsequently to their clients, under the category of Courier Agency service. 2. None appeared on behalf of the appellant. Shri L. Pat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vided by couriers/angadias for delivery of cash received at one place and handed over at another place is not a taxable service covered under the definition of "courier agency" under the provisions of clause (33) of Section 65 of the Finance Act, 1944. However, it is clarified that if the very same cash which is provided to the courier/angadia for delivery is transported to the place of delivery, ....