https://www.taxtmi.com/manuals?id=9 Business auxiliary service covers services to a client such as promotion, marketing, procurement, production or processing, customer care and incidental functions; providers are any persons and clients are receivers, with providers liable for service tax. The definition includes commission-agent activities and excludes only manufacture of excisable goods as defined under the Central Excise Act; later clarification narrowed the exclusion to manufacture resulting in excisable goods, bringing non-excisable production within the BAS net. Circulars consolidate prior guidance and confirm mutual fund distributors' commission income is taxable as BAS. en-us Sat, 19 Jan 2008 23:16:00 +0530 Sun, 25 Mar 2012 19:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=9 Business auxiliary service covers services to a client such as promotion, marketing, procurement, production or processing, customer care and incidental functions; providers are any persons and clients are receivers, with providers liable for service tax. The definition includes commission-agent activities and excludes only manufacture of excisable goods as defined under the Central Excise Act; later clarification narrowed the exclusion to manufacture resulting in excisable goods, bringing non-excisable production within the BAS net. Circulars consolidate prior guidance and confirm mutual fund distributors' commission income is taxable as BAS. Manuals Service Tax Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=9