TMI BlogBusiness Auxiliary Service (BAS) - Trade Discount - in the entire transaction only two persons are...Business Auxiliary Service (BAS) - Trade Discount - in the entire transaction only two persons are involved, one the appellant as exporter of the goods and second the buyer of the goods. In the sale of goods, in case of service of commission agent, if involved, there has to be third person as service provider to facilitate and promote the sale of exporter to a different foreign buyer. In the present case, there is absolutely no evidence that this 11% is paid to some third person as commission - ..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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