TMI BlogBusiness Auxiliary Services - For booking of cargo space they receive a small incentive over and above...Business Auxiliary Services - For booking of cargo space they receive a small incentive over and above the freight charges from the shipping liners. - in such activity of booking of cargo spaces, the assessee is not rendering any service either to the shipping line or to the customers and the activity cannot be taxed under Business Auxiliary Services. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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