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32. The departmental contention is that the receipts under the Head Self-funded Schemes is for providing services to clients, like maintaining data to beneficiaries, assisting to issue identity cards, identification of networking hospitals, processing the request of hospitals for pre authentication, proposed course of treatment, liaisoning with hospitals for smooth implementation of scheme, verifying claims received from hospitals and arranging payments/remittances etc. Further the perusal of the agreement entered in to with Yeshaswini Co-operative Farmers Health Care Scheme (Yeshaswini) makes it clear that according to which M/s.Health, inter alia, are required to maintain data to beneficiaries, assist to issue identity cards, identify networking hospitals, process the request of hospitals for pre-authentication, proposed course of treatment, liaison with hospitals for smooth implementation of scheme, verify claims received from hospitals and arrange payments/remittances etc. Therefore it is the contention of the department that the services as such would fall within the ambit of Business Auxiliary Service as defined under Section 65(19) of the Finance Act, 1994.