2020 (3) TMI 845

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....R, TECHNICAL MEMBER Mr. K.S. Ravi Shankar, Advocate For the Appellant Mr. P.Gopakumar, Joint Commissioner (AR) For the Respondent ORDER PER : ANIL CHOUDHARY Heard the parties. 2. The appellant is a courier agency providing courier services which are liable to Service Tax. Admittedly, the appellant is paying Service Tax on the gross amount received from service receiver from the p....

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....rvice received by a courier agency from a co-loader or another courier agencies. Taking notice of the fact that the courier agency who has received the work order from the customer, and who has booked the package or consignment, on such gross amount, the courier agencies have paid the Service Tax. Accordingly, the Board observed in the following words: "It is significant to point out that....

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...., this Tribunal in the case of Concord Express Logistics India Pvt. Ltd. Vs CST, 2018-TIOL-2710-CESTAT-MAD. The Tribunal specifically held in Para 5.3 as follows: "5.3 The other issue involved is the demand of service tax on the commission paid to foreign agent who has delivered the parcels to the customer abroad. The said issue is squarely covered by the decision in the case of First Fli....