Taxable Services is any service provided by a courier company in relation to delivery of documents, goods or articles
No sales tax on office mail where the consignee and consignor are the same person
Refund may be claimed in respect of courier services related to export of goods where a goods declaration has been filed, treating such services as zero rated
But the point is if the input tax paid is on an activity which is an essential part of taxable activities such tax should be allowed as admissible as input, say couriers from Headoffice to another branch for office documents, which are essential to run the business, I think they fullfill the defination & should be admissible for input tax claim