BAS - appellant arranges the borrowers, who need money and ...
Appellant's Loan Facilitation Not Classified as Business Auxiliary Service Under Tax Regulations.
May 11, 2018
Case Laws Service Tax AT
BAS - appellant arranges the borrowers, who need money and introduces them with the money lenders, who provide money on loan basis - the ingredients mentioned in the definition of business auxiliary service are absent in the case of the appellant - AT
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