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2008 (6) TMI 79 - AT - Service TaxBusiness Auxiliary Service – assessee arranging loan from bank - commission received from bank - Commissioner (Appeals) has proceeded on totally an erroneous footing that, a bank cannot avail of ‘Business Auxiliary Services’ as a client – agreement of assessee with bank make clear that assessee had provide service in relation to promotion/marketing of the ‘Banking and Financial Services’ provided by the banks - impugned order is set aside - appeal is disposed of by way of remand
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