Query regarding Nature of Service.

This query is : Resolved

Guest

Guest (Querist)

10 August 2010 Dear Friends / Experts,

As I am unable to have clarity in the following, I may request you to do the needful :

Mr. Karthik is an individual wants to become an ASSOCIATE BUSINESS PARTNER for FIRST FLIGHT COURIER.

Query

1. Whether his above said activity shall be covered under Service Tax.

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

2. What is the category of service for the above said activity of Mr. Karthik.

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

Friends / Experts, please give your guidance on the above queries.

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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10 August 2010 1.It is covered under service tax

2.Under Courier services

because

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.

Guest

Guest (Querist)

11 August 2010 Dear Friend,

Thank you for your response.

I may further request you to see the following, if possible :

The words wrongly mentioned in my previous query should be read as 'AUTHORISED BUSINESS ASSOCIATE' and not 'Associate Business Partner', who is 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. Should the applicant choose the Category of Registrant :

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

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

Q3. Is there any separate Category of Service applicable for 'Cargo" as mentioned above ?

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

Friend, please do the needful.

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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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

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