2007 (7) TMI 665

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....umar, JDR, for the Respondent. ORDER This appeal arises from Order-in-Appeal No. 117/2006-ST dated 31-10-2006 confirming Service tax on the Custom House Agent on the ground that they are rendering services of arranging shipment of the export cargo and negotiating the same with shipping lines on behalf of their clients under the category of 'Business Auxiliary Services' with effect from 1-7-2....

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....on or marketing of service provided by the client or (iii)    Any customer care service provided on behalf of the client; or (iv)    Procurement of goods or service, which are inputs for the client. 2.1 It is the contention of the learned Counsel that their clients are importer/exporters and they are canvassing import/export to a particular s....

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....      to book, advertise or canvass for cargo for or on behalf of a shipping line; or 3.       ..... He submits that the activity carried out by the appellants would come within the above noted category specified under 'Steamer Agent' with effect from 15-6-1997. He submits that in terms of the definition of Business Auxiliary Servi....

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....n or marketing or sale of goods.....etc." and so also under the category (iii) i.e. any customer care service provided on behalf of the client. The learned JDR refers to category (ii) promotion or marketing of service provided by the client. I am required to consider as to whether the activity of rendering services of arranging shipment of the export cargo and negotiating the same with the shippin....