2007 (7) TMI 597

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..... r-in Appeal No. 117 of 2006 ST dated October 31, 2006 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 .....

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..... er care service provided on behalf of the client; or (iv) procurement of goods 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". .....

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..... e above noted category specified under "steamer agent" with effect from June 15, 1997. He 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 appe .....

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..... (ii) promotion or marketing of service provided by the client. I am required to consider as to whether the activity of rendering services of arranging shipment 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 c .....

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..... ass for cargo for or on behalf of a shipping line". In view of this category already mentioned under steamer agent, the plea of the appellant that they are not covered under the "business auxiliary services" is required to be upheld. There is no merit in the impugned order and the same is set aside by allowing the appeal with consequential relief, if any.
Case laws, Decisions, J .....

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