The counsel on behalf of the appellant contended that in addition to providing courier agency services, it also undertakes the export of cargo by air from one airport to another in a foreign country
In a recent ruling, the Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) in the issue regarding the taxability of co-loader and air freight business under the category of courier agency service. In this case, the appellant, The Freight Centre, operating out of Ahmedabad, had been providing courier services since 2005….
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