https://www.taxtmi.com/highlights?id=14119 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 en-us Mon, 26 Aug 2013 16:20:15 +0530 Mon, 26 Aug 2013 16:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14119 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 Highlights Service Tax Mon, 26 Aug 2013 16:20:15 +0530 https://www.taxtmi.com/highlights?id=14119