https://www.taxtmi.com/caselaws?id=76642 Brokerage earned by a CHA for arranging containers through a steamer agent for exporters was treated as a secondary service connected with export activity, and therefore outside service tax under the principle that services ultimately consumed or merged with exported services are not taxable. Relying on Circular No. 56/5/2003 and prior Tribunal authority, the document states that such brokerage was not liable to service tax as Business Auxiliary Service. en-us Thu, 25 Mar 2010 00:00:00 +0530 Fri, 29 Oct 2010 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76642 Brokerage earned by a CHA for arranging containers through a steamer agent for exporters was treated as a secondary service connected with export activity, and therefore outside service tax under the principle that services ultimately consumed or merged with exported services are not taxable. Relying on Circular No. 56/5/2003 and prior Tribunal authority, the document states that such brokerage was not liable to service tax as Business Auxiliary Service. Case-Laws Service Tax Thu, 25 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76642