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2009 (5) TMI 253 - CESTAT, BANGALORERenting of space - whether the services provided by the appellants are in the nature of business auxiliary services - appellants are providing counter/table space, to financial institutions in their premises, to solicit business of loan/advances, to the buyer of vehicles who require such loans. It is undisputed that the loans are not distributed by the appellant. - We find that there is nothing on the record to indicate that the appellant had been promoting the services provided by various financial institutions specifically. The appellants have been informing their buyers about the various types of loans available and directing them to the financial institutions - the issue is now squarely covered by the decision of this Tribunal in the case of Silicon Honda v. CCE, Bangalore, [2007 - TMI - 1555 - CESTAT, BANGALORE] - impugned order upholding demand and peanlty is liable to be set aside
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