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2017 (3) TMI 871 - AT - Service TaxFinance broker - whether covered under Business Auxiliary Services or not? - Held that: - an identical issue stand decided by the Tribunal in the case of Fulchand Tikamchand [2016 (2) TMI 772 - CESTAT MUMBAI], where it was held that in view of an equation that is devoid of an agency relationship with the financier and rules out the provision of a service on behalf of the borrower from whom the appellant receives consideration, the activities of the appellant are outside the ambit of “business auxiliary service” - demand set aside - appeal allowed - decided in favor of appellant.
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