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    <title>Appellant&#039;s Services for ICICI in Commercial Vehicle Loans Classified as &#039;Business Auxiliary Service&#039; for Tax Purposes.</title>
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    <description>BAS - appellant are engaged in providing certain services of customer assessment and documentation on behalf of ICICI in respect of sanction of commercial loans to vehicles - activities undertaken by the respondents fall under ‘Business Auxiliary Service’.</description>
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      <description>BAS - appellant are engaged in providing certain services of customer assessment and documentation on behalf of ICICI in respect of sanction of commercial loans to vehicles - activities undertaken by the respondents fall under ‘Business Auxiliary Service’.</description>
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