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2011 (10) TMI 315 - AT - Service TaxArrangement of Vehicle Finance - it stands held in various decisions of the Tribunal that such arrangement of loans by the authorized dealers amount to providing of services under the category of business auxiliary services. However, in the same decision it stands held that since the issue involved is of interpretation of law, the penalties are not justified. One such reference can be made to the Tribunal's decision in the case of Roshan Motors Ltd. vs. CCE, Meerut- (2008 -TMI - 31834 - CESTAT, NEW DELHI) - no imposition of penalties by both the authorities below was justified.
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