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    <description>The Tribunal dismissed the appeal on 21/08/2023, ruling that the services provided by the appellants were classified as &quot;Business Auxiliary Service&quot; due to the nature of the commission received for acting as commission agents on behalf of their clients. The agreements with the companies indicated services related to logistics support rather than administrative support, leading to the denial of the appellants&#039; claim for classification as &quot;Business Support Service.&quot;</description>
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      <description>The Tribunal dismissed the appeal on 21/08/2023, ruling that the services provided by the appellants were classified as &quot;Business Auxiliary Service&quot; due to the nature of the commission received for acting as commission agents on behalf of their clients. The agreements with the companies indicated services related to logistics support rather than administrative support, leading to the denial of the appellants&#039; claim for classification as &quot;Business Support Service.&quot;</description>
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