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2008 (6) TMI 94 - CESTAT NEW DELHIApplicants are engaged in arranging finance/loans for their customers from banks and financial institutions and in return receive commissions from the banks for promoting the loans and finance scheme - held that the assessee is providing Business Auxiliary Service to the banks for consideration, therefore, is liable to pay Service tax as provider of Business Auxiliary Service. In view of this, we find it is not a fit case for waiver of amount of Service tax.
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