https://www.taxtmi.com/highlights?id=52040 BAS - selling space on ships - this is not a case of agreement on a principal to principal basis but the appellant is appointed as an agent by the shipping lines for rendering the service of selling their space on their ships. This, clearly falls under the category of “Business Auxillary Service” - AT en-us Fri, 28 Feb 2020 09:45:59 +0530 Fri, 28 Feb 2020 09:45:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52040 BAS - selling space on ships - this is not a case of agreement on a principal to principal basis but the appellant is appointed as an agent by the shipping lines for rendering the service of selling their space on their ships. This, clearly falls under the category of “Business Auxillary Service” - AT Highlights Service Tax Fri, 28 Feb 2020 09:45:59 +0530 https://www.taxtmi.com/highlights?id=52040