Auctioneering via sealed bids isn't "auctioneer's service"; direct lending by appellants isn't business support for banks.

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....Auctioneering services - What they are rendering is facilitation of tenders for sale of the products of their members through sealed tenders. Therefore, the term “auctioneer’s service” does not apply to their activity at all - Regarding BSS, Appellants are getting loans from their bank and lending to their members on interest. Therefore, this is a case of they lending money to their members and not supporting service of business of some other bank. - AT....