d08c4f03_nternational_in_bound___Page_3__Comment
[Reference Code] 005.02 / 01.07.07 [Issue] "Angadia" undertakes delivery of documents, goods or articles received from a customer to another person for a consideration. Whether services provided by angadia is leviable to service tax under courier agency service [section 65(105)(f)]? [Comment] 
Angadias are covered within the definition of 'courier agency' [section 65(33)]. Therefore, such services provided by angadia is leviable to service tax under courier agency service [section 65(105)(f)].
014 - Service Tax - Circulars - Year 2007 - Circular No.- 90 /1/2007, dated - 03-01-2007 - Applicability of service tax on international in-bound - Page 3
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