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2013 (12) TMI 1224 - AT - Service TaxDemand of service tax - Business Auxiliary Service - Held that:- to arrange for finance and granting of loans to provides certain services relating to the granting of loans, for an on behalf of the bank and for these activities the assessee is receiving commission, hence is liable to service tax under the “Business Auxiliary Service” - Following decision of South City Motors Ltd. V. Commissioner of Service Tax, Delhi reported in [2011 (11) TMI 408 - CESTAT, NEW DELHI] - Decided against assessee.
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