Business Auxiliary Services classification: ship broking treated as commission agent and subject to service tax. Ship brokers act on behalf of shipping lines, ship owners and charterers by ensuring contractual compliance, monitoring cargo movement and facilitating freight payment; because they deal with goods and collect or ensure payment, their activities qualify as a commission agent and are leviable to service tax as a Business Auxiliary Service.
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Provisions expressly mentioned in the judgment/order text.
Business Auxiliary Services classification: ship broking treated as commission agent and subject to service tax.
Ship brokers act on behalf of shipping lines, ship owners and charterers by ensuring contractual compliance, monitoring cargo movement and facilitating freight payment; because they deal with goods and collect or ensure payment, their activities qualify as a commission agent and are leviable to service tax as a Business Auxiliary Service.
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