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2018 (5) TMI 722 - AT - Service TaxBusiness auxiliary service - appellant arranges the borrowers, who need money and introduces them with the money lenders, who provide money on loan basis - Held that: - the issue arising in the present case stand settled by this Tribunal in the case of Amarnath Associates [2017 (7) TMI 95 - CESTAT NEW DELHI], where the Tribunal has held that the ingredients mentioned in the definition of business auxiliary service are absent in the case of the appellant, and thus, the service tax demand cannot be fastened against the appellant - appeal allowed - decided in favor of appellant.
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