{"id":4403,"date":"2025-06-17T17:34:51","date_gmt":"2025-06-17T12:04:51","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=4403"},"modified":"2025-06-17T17:34:51","modified_gmt":"2025-06-17T12:04:51","slug":"small-consignment-transport-is-courier-service-not-gta-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/small-consignment-transport-is-courier-service-not-gta-cestat","title":{"rendered":"Small Consignment Transport Is Courier Service | Not GTA\u2014CESTAT"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000399686\/transportation-of-small-consignments-to-be-classified-as-courier-service-not-goods-transport-agency-service-cestat\">Madhur Parcel Services Pvt. Ltd. Versus Commissioner of C. &amp; C. Excise, Bhopal (2025) 31 Centax 84 (Tri.-Del)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Justice Dilip Gupta<\/strong>, President &amp; <strong>Shri P.V. Subba Rao<\/strong>, Member (T)<\/li>\n<li><strong>Shri Z.U. Alvi<\/strong>, Adv., for the Appellant.<\/li>\n<li><strong>Ms Jaya Kumar<\/strong>, Authorised Representative, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The Appellant, engaged in the transportation of numerous small consignments for various clients, issued booking slips for each consignment after obtaining a standard undertaking that the \u2018consignment does not contain personal mail, currency notes, jewellery, contraband etc.\u2019. These goods were frequently delivered door-to-door, and each consignment was assigned a tracking number generated by a sister concern engaged in courier services.<\/p>\n<p>The Appellant contended that such services constituted \u2018courier service\u2019 and not \u2018goods transport agency service\u2019 under the Finance Act, 1994, specifically invoking the definitions under Section 65(33) and Section 65(105)(f). The Department of Revenue, however, sought to classify the same under \u2018goods transport agency service\u2019, thereby subjecting the services to a different tax treatment. The matter was accordingly placed before the Delhi CESTAT.<\/p>\n<h2><em>CESTAT Held<\/em><\/h2>\n<p>The Delhi CESTAT held that the services provided by the Appellant were classifiable as \u2018courier service\u2019 and not as \u2018goods transport agency service\u2019 under the Finance Act, 1994. The Tribunal observed that the issuance of booking slips, collection of standard declarations, door-to-door delivery, and use of tracking numbers aligned with the operational features of courier services. Referring to Sections 65(33) and 65(105)(f) of the Finance Act, 1994, the Tribunal concluded that the service conformed to the statutory definition of \u2018courier service\u2019. The classification under \u2018goods transport agency service\u2019 was therefore not sustainable.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Madhur Parcel Services Pvt. Ltd. Versus Commissioner of C. &amp;&hellip;<\/p>\n","protected":false},"author":8,"featured_media":4417,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-4403","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Small Consignment Transport Is Courier Service | Not GTA\u2014CESTAT<\/title>\n<meta name=\"description\" content=\"Courier service classification CESTAT 2025: Delhi CESTAT says Madhur Parcel Services\u2019 consignments qualify as courier service, not goods transport agency.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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