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2007 (11) TMI 181 - CESTAT KOLKATARespondents have agreement with ICICI Home Loan Finance Ltd. for verifying the credentials of Applicants & processing their applications for loan and issue of Credit Card - Respondents are promoting and marketing services provided by the ICICI for which they are being paid by ICICI – since bank is not receiving any amount from assessee as franchisor so impugned amount received by them is taxable under Business Auxiliary Services – Penalty not justified as there is no suppression
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