TMI Blog2019 (2) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... h of this Tribunal in the case of Pagariya Auto Centre Vs. CCE, Aurangabad [2014 (2) TMI 98 - CESTAT NEW DELHI (LB)], wherein it has been held that no uniform principle emerges as would guide determination of whether a particular transaction involving an interface between an automobile dealer and bank or financial institution would per se amount to BAS. The identification of the transaction and it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BER (TECHNICAL) Shri B.L. Narsimhan And Shri Rachit Jain, Advocates for the appellant Shri Vivek Pandey and Shri Sanjay Jain, DRs for the respondent ORDER PER ANIL CHOUDHARY: The issue involved in this appeal is whether the appellant is liable to pay service tax on the activities of providing table space or services to financial companies /bank/institutions so as to f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services on behalf of MFL to Finance Companies. Further, MFL was paying service tax on the entire commission/remuneration received from Finance Companies for the period upto 10.09.2004. 3. Show cause notice dated 31.07.2007 was issued invoking extended period of limitation for the period July, 2003 to December, 2004 proposing to demand service tax of ₹ 45,34,659/- along with interest and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axable BAS or otherwise must clearly depend upon a careful analysis of the relevant transactional documents. Only such scrutiny and analysis would ensure rational classification of the transaction. It is further held that mere activity of providing space along with furniture for facilitating accommodation of representatives of financial institutions in the premises of an automobile dealer and cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
