https://www.taxtmi.com/caselaws?id=360648 Commission received for arranging vehicle loans for financial institutions was classifiable as Business Auxiliary Service because the activity was performed on behalf of the client. The service nevertheless remained exempt for 01.07.2003 to 09.09.2004 under Notification No. 25/2003, and for 10.09.2004 to 31.03.2005 under Notification No. 14/2004, because the activity fell within the relevant exempted categories and the appellant, as a proprietary concern, was not within the excluded classes. The service tax demand was therefore not sustainable. en-us Thu, 08 Feb 2018 00:00:00 +0530 Thu, 18 Apr 2019 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360648 Commission received for arranging vehicle loans for financial institutions was classifiable as Business Auxiliary Service because the activity was performed on behalf of the client. The service nevertheless remained exempt for 01.07.2003 to 09.09.2004 under Notification No. 25/2003, and for 10.09.2004 to 31.03.2005 under Notification No. 14/2004, because the activity fell within the relevant exempted categories and the appellant, as a proprietary concern, was not within the excluded classes. The service tax demand was therefore not sustainable. Case-Laws Service Tax Thu, 08 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360648