TMI BlogBAS - selling space on ships - this is not a case of agreement on a principal to principal basis but the...BAS - selling space on ships - this is not a case of agreement on a principal to principal basis but the appellant is appointed as an agent by the shipping lines for rendering the service of selling their space on their ships. This, clearly falls under the category of “Business Auxillary Service” - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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