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2010 (8) TMI 196 - CESTAT, MUMBAILoan Recovery Commission - Business Auxiliary Service - respondents have received a certain sum from the Bank on the account of recoveries made on their behalf from the farmers against the sugar cane supplied to them - Held that: - respondents have entered into a tripartite agreement with the Bank and the farmers under a statutory obligation on them and the amount which they have received is only handling charges or administrative expenses as rightly held by the Commissioner (Appeals) in the impugned order - activity undertaken by the respondent is not a 'Business Auxiliary Service'
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