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2017 (6) TMI 114 - AT - Service TaxBusiness Auxiliary Service - service of providing the L/C facility to the importers - whether the service provided by appellant falls under the clause (iv) of Section 65 (19) of the FA, 1994, procurement of goods for services which are inputs for the client - Held that: - if any service provider procured the goods or services for the client and the same is input for the client then the services falls under the proposed category - In the facts of the present case, it is undisputed that the appellant is not procuring any goods for their clients. The goods which was referred by the lower authorities is the imported goods, which was directly imported by the various importers. The service of the appellant is confined to only providing the facility of L/C through their bank to the various importers - demand unsustainable - appeal allowed - decided in favor of appellant.
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