Procuring orders & exploring potential customers classified under BAS

CA Urvashi Porwal Brief of the Case In the case of M/s. Raja Charity Trust Vs. CCE. Tirunelveli, it was held that the activity of procuring orders for the principal and also exploring potential customers and channelized the purchase orders should be classified under “Business Auxiliary Service” (BAS) in accordance with the rules of classification of the service. Facts of the Case The appellant entered into agreement for procuring orders for the principal and also exploring potential customers and channelized the purchase orders. Such was the principal activity of the appellant. But Reven...