Is Issue of B/L part of Business Support Service

[pradip patwardhan]

Dear all,

We are engaged in business of seafoods export. The shipping line issues freight bills regarding the exports and it contains charges for Terminal Handling-origin, Documentation fee for issuance of Bill of Ladding etc. and collect Service Tax from the same under Business support service category. Now I want to know that whether issuance of documentation fee-origin (Bill of Ladding) is covered under business support service category? As definition of Business support service does not contains the word documentation. Kindly  spot light on above matter.

PRADIP PATWARDHAN

 

AI Summary

Seafood Exporter Challenges Service Tax on Bill of Lading Fees; Refund Possible via Form A-1, Notification 41/2012-ST. A seafood export business is questioning whether the issuance of a Bill of Lading documentation fee is categorized under business support services for service tax purposes. The query highlights that the definition of business support services does not explicitly include documentation. In response, it is clarified that these services typically fall under Custom House Agent services, and service tax is applicable. However, the business can seek a refund by filing Form A-1 as per Notification No. 41/2012-ST.