Scope of business auxiliary service rendered by an authorized car dealer for arranging finance for its buyer

Summary Normally vehicles changed hands from the manufacturer to the customers through the authorized dealers and the customers can arrange finance independently through any other person; if the third party has arranged the finance to the buyer of the vehicle, the services of the said third party would undoubtedly come under the business auxiliary services.   RELEVANT EXTRACTS: 6.1 We have carefully considered the submissions from both sides. Normally vehicles change hands from Maruti Udyog Ltd. to the customers through the authorized dealers. The customers could have paid cash or could have...