TMI Blog2007 (7) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... 006 confirming service tax on the custom house agent on the ground that they are rendering services of arranging shipment of the export cargo and negotiating the same with shipping lines on behalf of their clients under the category of business auxiliary services with effect from July 1, 2003. The appellant's contention is that the activity carried out by them is not covered under business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or services, which are inputs for the client. It is the contention of the learned counsel that their clients are importer/ exporters and they are canvassing import/export to a particular shipping line, therefore, this activity does not come within the ambit of the definition of business auxiliary services . He relies on large number of judgments and other grounds as pleaded in the appeal memo. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e submits that in terms of the definition of business auxiliary services read with the definition of steamer agent as extracted supra, they cannot be levied service tax under the category of business auxiliary services . He submits that on this ground alone, the appeal is required to be allowed. The learned JDR defended the order and points out to the definition of business auxiliary serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pment of the export cargo and negotiating the same with the shipping lines on behalf of the clients will fall under the definition of business auxiliary services under section 65(19)(ii) of the Finance Act. I find 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)(i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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