Category of Service for 'Courier & Cargo'.

This query is : Resolved

Guest

Guest (Querist)

11 August 2010 Dear Friends / Experts,

(In my query on the subject, I believe that I have not given the relevant facts)

Please go through and give me more clarity in the following :

Mr. Karthik is an individual wants to become an 'AUTHORISED BUSINESS ASSOCIATE' for FIRST FLIGHT COURIERS and proposing to do the activity 'Courier & Cargo' for FIRST FLIGHT COURIERS.

Q1. Now, please clarify, under what category of service, the above activity shall be covered.

Ans : ...............

Q2. Why the above activity shall not be covered under ‘Business Support Service’ or ‘Franchise Service’ or ‘Commission Service’ category? Please clarify me, as I am completely confused.

Ans : ...............

I am sure, the experience always speaks on such situations.

Q3. While filling Form ST-1, should the applicant choose the Category of Registrant as :

i. Service Provider only or both i & ii
ii. Service Recipient.

Ans : ...............

Q4. Is there any separate Category of Service to be added for the activity as mentioned above for 'Cargo’ too ?

Ans : ...............

Friends / Experts, please do the needful.

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
Follow

11 August 2010 Dear Friend, yester day I was given this definition for your query

Courier Agency means a commercial concern engaged in the door to door transportations 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. Services provided by a Courier Agency to their client in respect of door to door transportation of time sensitive documents, goods or articles constitute taxable service for the purpose of the levy of service tax.

Above said definition, the word Directly or Indirectly is spefically includes the following person

Agency/Business associate/ Franchiese of courier agency

But in your case the agreement need to check better you refer 2 cases below

1.Speed & Safe courier service vs CCE (2008)13 STT 257 (Bangalore, CESTAT)

2.French Express Network p ltd vs CST (2008)16 STT 10 (Chennai CESTAT)

I hope this will clear your doubt

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join the CA Students WhatsApp Community for ICAI Updates, Trending Courses & Notes!

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

DHANASHRI KARMARKAR

CA Aakarsh Jain

Michael & Co.

divakar podaturu

sachingurav

Subscribe Now

Category of Service for 'Courier & Cargo'.

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

Senior Executive

Manager- Finance and Compliance

GST CONSULTANT

GST CONSULTANCY

Accountant

CA Final

Article Assistant

Associate CA