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    <title>Car Sale Facilitation Deemed Taxable as Business Auxiliary Services Under Prima Facie Analysis.</title>
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    <description>When the appellant provided a space to keep the car after cleaning it and also getting it valued and after consulting with the seller, fix price and display for sale and subsequently, when a buyer is found, they would arrange registration and transfer of ownership, etc. - prima facie taxable as BAS - AT</description>
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      <description>When the appellant provided a space to keep the car after cleaning it and also getting it valued and after consulting with the seller, fix price and display for sale and subsequently, when a buyer is found, they would arrange registration and transfer of ownership, etc. - prima facie taxable as BAS - AT</description>
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