TMI Blog2018 (1) TMI 1216X X X X Extracts X X X X X X X X Extracts X X X X ..... y service, in as much as, there is no involvement of any third party, on whose behalf, the appellant provides service to its customers - demand set aside - appeal allowed - decided in favor of appellant. - Appeal No. ST/58662/2013- [DB] - FINAL ORDER No. 58225/2017 - Dated:- 1-12-2017 - Hon ble Mr. S.K. Mohanty, Member (Judicial) And Hon ble Mr. B. Ravichandran, Member (Technical) Shri O.P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ested in getting their vehicle funded by the banks/financial institutions. Thus, he submits that the relationship between appellant and its customers are purely commercial in nature and there is no involvement of any financial institutions/banks and thus, such service provided by the appellant to its customers should not fall under the purview of business auxiliary service . 3. On the other ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
|