TMI Blog2007 (7) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... elineated 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. - ST/328/2006 - Final Order No. 829/2007 - Dated:- 27-7-2007 - Dr. S.L. Peeran, Member (J) Shri H.S. Anantha Padamanabha, Advocate, for the Appellant. Shri Anil Kumar, JDR, for the Respondent. ORDER This appeal arises from Order-in-Appeal No. 117/2006-ST dated 31-10-2006 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is only around ₹ 53,000/-. The appellants have very strong reasons to plead that they are not covered under the said category and therefore, the bonafide belief held by them, is a ground for waiver of penalty. 2.2 The learned Counsel further submitted that the definition of Steamer Agent as defined under Section 65(100) of Finance Act refers to any person who undertakes, either directly or indirectly - 1. .... 2. to book, advertise or canvass for cargo for or on behalf of a shipping line; or 3. ..... He submits that the activity carried out by the appellants would come within the above noted category specified under Steamer Agent with effect from 15-6-1997. He submits that in terms of the definitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ried 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 . The promotion or marketing of service provided by the client in category (ii) of 'Business Auxiliary Services' under Section 65(19) of Finance Act has to be read along with category (i) and (iii) of the definition of 'Business Auxiliary Services'. 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 . In view of this category already mentioned under Steamer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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