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

 

[Brijesh Verma]

All these services generally form part of the CHA services [Custom House Agent]. Service Tax is leviable. However, you can claim refund of such tax by Filing Form A-1 under Notification No. 41/2012-ST

AI Summary

Business support service: documentation fees for bills of lading are treated as CHA services with service tax liability. Documentation charges for issuance of a bill of lading are treated as part of CHA services and attract service tax; exporters may seek recovery of tax paid through the prescribed refund mechanism under the relevant notification and filing procedure.