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2008 (7) TMI 147 - AT - Service TaxAppellant-Bank - It is not in dispute that the impugned demand is not on any amount of money lent by the bank to its borrowers. It is on the appraisers’ charges directly collected from the borrowers, which amounts had nothing to do with “Other Financial Services” mentioned under sub-clause (viii) of clause (12) of Section 65 - impugned order is set aside and this appeal is allowed.
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