https://www.taxtmi.com/caselaws?id=163205 Activities of arranging shipment of export cargo and negotiating with shipping lines were examined for classification under service tax law. They were found not to fall within the general heads of business auxiliary services such as promotion or marketing, sale of goods, customer care, or promotion of client services. Instead, the more specific entry for steamer agent services, which covers booking, advertising or canvassing for cargo for or on behalf of a shipping line, was held to match the nature of the work. The specific classification prevailed over the broader residual category, so the business auxiliary services demand was unsustainable and was set aside. en-us Mon, 30 Jul 2007 00:00:00 +0530 Tue, 25 Mar 2014 15:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163205 Activities of arranging shipment of export cargo and negotiating with shipping lines were examined for classification under service tax law. They were found not to fall within the general heads of business auxiliary services such as promotion or marketing, sale of goods, customer care, or promotion of client services. Instead, the more specific entry for steamer agent services, which covers booking, advertising or canvassing for cargo for or on behalf of a shipping line, was held to match the nature of the work. The specific classification prevailed over the broader residual category, so the business auxiliary services demand was unsustainable and was set aside. Case-Laws Service Tax Mon, 30 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163205