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    <title>2015 (8) TMI 1006 - CESTAT ALLAHABAD</title>
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    <description>The appellant successfully argued that the services provided did not constitute Business Auxiliary Services, as the commissions received were not tied to facilitating loans for the banks. The Tribunal referenced the case law of Pagariya Auto Center vs. CCE, Aurangabad and emphasized the necessity of clear evidence to establish taxability. Consequently, the appellant&#039;s appeal was allowed, granting them relief.</description>
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      <description>The appellant successfully argued that the services provided did not constitute Business Auxiliary Services, as the commissions received were not tied to facilitating loans for the banks. The Tribunal referenced the case law of Pagariya Auto Center vs. CCE, Aurangabad and emphasized the necessity of clear evidence to establish taxability. Consequently, the appellant&#039;s appeal was allowed, granting them relief.</description>
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