Final- idt- popos-courier service- imp query may15

In this case:

Service Provider:Courier Agency

Service receiver - ICAI.

As per general Rule 3 of Place of Provision of Service Rules,2012 - the place of provision of service is location of service receiver(Delhi in above case) unless the case is covered by other rules specifically.(Courier agency service is not covered by speccific rules,thus general rule will apply)

Therefore,courier agency laible to pay ST.

sir, i had read that courier agency service k lye rule 4(a) applies??? coz we physically handover the goods

to courier man