https://www.guptachandanassociates.com/giving-of-loans-by-bank-to-borrower-is-not-a-service-but-an-activity-to-give-money-in-real-terms-to-borrower-which-is-akin-to-goods-delhi-cestat/
Giving of loans by bank to borrower is not a service but an activity to give money in real terms to borrower which is akin to goods: Delhi CESTAT