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    <title>2013 (12) TMI 1224 - CESTAT MUMBAI</title>
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    <description>The Tribunal held that the appellants&#039; activities of arranging finance and granting loans on behalf of banks/finance companies constituted services falling under &quot;Business Auxiliary Service.&quot; As the appellants received commission for these activities, they were liable for service tax under this category. The Tribunal dismissed the appeals and disposed of the miscellaneous applications, emphasizing the importance of specific activities in determining service tax classification and the applicability of precedent in similar cases. This decision underscores the necessity for clarity and consistency in service classification for compliance with service tax regulations.</description>
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    <pubDate>Wed, 30 Oct 2013 00:00:00 +0530</pubDate>
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      <title>2013 (12) TMI 1224 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=241559</link>
      <description>The Tribunal held that the appellants&#039; activities of arranging finance and granting loans on behalf of banks/finance companies constituted services falling under &quot;Business Auxiliary Service.&quot; As the appellants received commission for these activities, they were liable for service tax under this category. The Tribunal dismissed the appeals and disposed of the miscellaneous applications, emphasizing the importance of specific activities in determining service tax classification and the applicability of precedent in similar cases. This decision underscores the necessity for clarity and consistency in service classification for compliance with service tax regulations.</description>
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      <pubDate>Wed, 30 Oct 2013 00:00:00 +0530</pubDate>
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