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2019 (9) TMI 1585 - AT - Service TaxLevy of service tax - Business auxiliary services or not - commission earned while disbursing loan - activity is commercial in nature or not - HELD THAT:- This Tribunal has already decided the issue on merits against the appellant in NATIONAL CO-OPERATIVE DEVELOPMENT CORPORATION VERSUS COMMISSIONER OF SERVICE TAX, DELHI [2018 (3) TMI 707 - CESTAT NEW DELHI] where it was held that there is no case for excluding income of appellant as commission in disbursing loan, from tax liability under BAS. The demand is upheld - appeal dismissed - decided against appellant.
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