2010 (3) TMI 223

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.... Shri J.ShankarRaman, Advocate For the Appellants Shri C.Rangaraju, SDR For the Respondent CORAM: Hon'ble Ms.Jyoti Balasundaram, Vice-President The appellant herein is a CHA who had received brokerage charges from steamer agent for providing services which appeared to be classifiable under 'Business Auxiliary Service' during the years 2004-05 and 2005-06. Brokerage charge of Rs.5,44....

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.... Hence this appeal. 2. I have heard both sides. It is an undisputed fact that appellants arranged containers for their clients, who are the exporters, through steamer agent and the steamer agent pays brokerage to the assessees for the above service. The secondary services such as arranging for containers are used by the primary service provider for the export of services. In the light of Circul....