TaxTMI 
TaxTMI 
2007 (7) TMI 665
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.... 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 1-7-2003. The appellant's content is that the ....
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....ii) 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 shipping line, therefore, this activity does not come within the ambit of ....
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....f 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 Services read with the definition of 'Steamer Agent' as extracted supra, they cannot be levied Service ....
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....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 shipping lines on behalf of the clients will fall under definition of 'Business Auxiliary Services' under Sec....