Business auxiliary service (bas)

Hi pavitra,

When two or more services are provided together then they are called composite services like a pandal or shamiana wala providing the services of catering. On the other hand BAS means any service in relation to, -

(i)            promotion or marketing or sale of goods produced or provided by or belonging to the client; or

(ii)           promotion or marketing of service provided by the client; or

Hence the composite services can be classified as BAS when it is provided in promotion or in relation to the origial services, however if it is completly different service the same cannot be classified. 

Thanks Mr. Saurabh...!

one more query...

we are a SEZ unit and we are importing and exporting goods in containers by sea.  

shipping lines are charging us various charges like... container cleaning , delivery order fee , container repair charges etc clubbing together classifying under BAS. is it currect what they are doing...? 

thanks to clarify this.