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2007 (7) TMI 665 - AT - Service TaxBusiness Auxiliary Services - appellant-CHA are rendering services of arranging shipment of the export cargo and negotiating the same with shipping lines on behalf of their clients - whether the demand of service tax under the head BAS justified? - Held that: - more specific category for coverage would be under the ‘Steamer Agent’ service which clearly refers to the type of activities carried out by the appellants under Section 65(100)(ii) i.e. “to book, advertise or canvass for cargo for or on behalf of a shipping line”. It cannot be broad enough to bring in a specified activity which has been delineated under steamer agent under the definition of ‘Steamer Agent’ under Section 65(100) which specifically covers in its item 2. i.e., “to book, advertise or canvas for cargo for or on behalf of a shipping line”. Appeal allowed - decided in favor of appellant.
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