We are engaged in services related to clearing & forwarding operation in respect of export/import cargo. We arrange for stuffing or export cargo, transportation upto port, customs clearance, dealing with shipping lines & issue of house Bill of Lading. We are doing all these activities by sub-contracting the work to other service providers and the exporter re-imburse the expenses. But we do not have CHA license.
1. I want to know whether Service Tax is payable or the above services
2. If payable, under what category.