service tax- brokerage income

 Dear all,

I am at present engaged in audit of a logistics company which acts as Freight and forwarding agent..For every sea export transaction, my client gets  a brokerage of 2% on basic freight from the liner.. This is collected by raising a debit note on the liner.. Does this charge of brokerage come under the service tax net? If yes, kindly quote the relevant section..

Quick response will be greatly appreciated..

Thanks

Uthra