https://www.taxtmi.com/highlights?id=23383 Business Auxiliary Service - providing Short Message Peer to Peer (SMPP) - the SMS which is being sent to the client's subscriber is only on behalf of the client and the appellants cannot send any material on their own. Thus it is amply clear that the service has been rendered by the appellants on behalf of the clients and is therefore clearly covered under the scope of BAS - AT en-us Thu, 18 Jun 2015 14:16:16 +0530 Thu, 18 Jun 2015 14:16:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=23383 Business Auxiliary Service - providing Short Message Peer to Peer (SMPP) - the SMS which is being sent to the client's subscriber is only on behalf of the client and the appellants cannot send any material on their own. Thus it is amply clear that the service has been rendered by the appellants on behalf of the clients and is therefore clearly covered under the scope of BAS - AT Highlights Service Tax Thu, 18 Jun 2015 14:16:16 +0530 https://www.taxtmi.com/highlights?id=23383