Classification of service – transport of cargo throughout the world using ships owned/charted by them - liability was based on the place of residence of the recipient of service and not based on the place of performance of service - taxable as business auxiliary service (BAS) - prima facie case against the assessee - AT
Classification of service – transport of cargo throughout the world using ships owned/charted by them - liability was based on the place of residence of the recipient of service and not based on the place of performance of service - taxable as business auxiliary service (BAS) - prima facie case against the assessee - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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