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    <title>Luggage Booking for Bus Owners Classified as &quot;Business Auxiliary Service&quot; for Service Tax Purposes, Deemed Taxable Service.</title>
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    <description>BAS - booking of luggage on behalf of the bus owners - Since the bus owners are clients of the appellant, on whose behalf booking of luggage was made, the same should fall under the taxable category of “Business Auxiliary Service. - AT</description>
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      <description>BAS - booking of luggage on behalf of the bus owners - Since the bus owners are clients of the appellant, on whose behalf booking of luggage was made, the same should fall under the taxable category of “Business Auxiliary Service. - AT</description>
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