2019 (2) TMI 143

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....pellant(s) : Shri K.S. Ravi Shankar, Shri K.S. Naveen Kumar, Shri N. Anand, Advocate (s) For the Respondent(s) : Shri A.V.L.N Chary, Superintendent (AR) ORDER PER: P. VENKATA SUBBA RAO The appellant herein is a courier company engaged in providing courier services. In addition, they have provided, as per the business practice, services as a co-loaders to another courier company and not....

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....endering of services is co-loader is a standard business practice and this issue was examined by the CBEC when the courier services was introduced as a taxable services. CBEC circular No. 341/43-96-TRU dated 28.02.2006 issued after the period of 2006-2007, it has been specifically clarified in para 15 & 16 as follows: 15. It has been pointed out that in some cases one courier agency, who ....

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....ce tax is the service provided by courier agency to the customer. In this case, the courier agency being not a customer as such, the service provided by co-loader to the courier agency is not chargeable to service tax. It is significant to point out that the charges of the co-loaders to the courier agency for in-transit movement of goods, documents or articles are in any case ultimately r....

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....ion in the case of United Business Xpress India P. Ltd., [2017 (48) STR 270 (Tri. Del.)] in which, it was held that the service of co-loaders cannot be taxed under Business Auxiliary Service since, the service tax under courier service stands discharged by the first courier agency and consideration for last leg delivery of parcels received from such first courier on principal to principal basis, i....