CHA service includes any service provided relating to entry/ departure of conveyance or import/ export of goods

Aspinwall and Company Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that as per circular F. No. B43/1/97-TRU dated 06/06/1997 services provided by a licensed Custom House Agent in very broad way, to include any service provided to a client in relation to the entry or departure of conveyances or the import or export of goods. Accordingly, whole range of activity is covered under CHA service. Facts- A case was registered against the assessee by Headquarters Preventive Unit of the Commissioner of Central Excise, Tirunelveli for failure of the assessee to co...