2010 (3) TMI 223

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..... r the Appellants Shri C.Rangaraju, SDR For the Respondent CORAM: Hon'ble Ms.Jyoti Balasundaram, Vice-President The appellant herein is a CHA who had received brokerage charges from steamer agent for providing services which appeared to be classifiable under 'Business Auxiliary Service' during the years 2004-05 and 2005-06. Brokerage charge of Rs.5,44,305/- had been collected during the above .....

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..... sides. It is an undisputed fact that appellants arranged containers for their clients, who are the exporters, through steamer agent and the steamer agent pays brokerage to the assessees for the above service. The secondary services such as arranging for containers are used by the primary service provider for the export of services. In the light of Circular No.56/5/2003- dt. 25.4.2003 issued by the .....

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