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2008 (3) TMI 60 - AT - Service TaxAppellants promoting marketing of car loans for which they receive a commission from such banks - liable to Tax as business auxiliary service - appellants' contention that business auxiliary services provided by a commission agent were exempt Not. 13/03, is not acceptable - Not 13/03 had an explanation which exempts only such commission agents, who cause sale or purchase of goods not for sale or purchase of services like car loans - demand is justified but penalty set aside for bonafide belief
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