BAS - selling space on ships - this is not a case of agreement ...

Shipping Agent Services Classified as "Business Auxiliary Service," Not Principal-to-Principal Agreement.

February 28, 2020

Case Laws Service Tax AT

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

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BAS - selling space on ships - this is not a case of agreement ...

Shipping Agent Services Classified as "Business Auxiliary Service," Not Principal-to-Principal Agreement.

February 28, 2020

Case Laws Service Tax AT

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