Precot Mills Ltd. vs UOI
Demand of service tax: Service of goods service operators made liable to tax during relevant period-No demand notice served during relevant period, Demand quashed-The petitioner was engaged in the manufacture of cotton yarn. In order to transport cotton yarn so manufactured, it engaged the services of transporte [LexDoc Id : 421370]
Speed and Safe Courier Service vs Commissioner
Courier and franchisee services: Service tax demand on amount retained by appellant after payment to franchisee-Franchisee not doing independent business but only collecting and delivering parcel as agent in courier service, Assessment and demand of tax from appellant untenable-The appellant rendered courier service and for that purpose it had engaged agents or franchisees, who collected service tax along with service charges [LexDoc Id : 390593]
