TMI Blog2008 (8) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... - appellants should produce enough evidence to convince the lower authority that whatever they had received is only rent and not any commission for increasing the business of the financiers – case remanded to Original Authority for de novo consideration - ST/277 and 230/2007 - 991 and 992/2008 - Dated:- 25-8-2008 - DR. S.L. PEERAN, JUDICIAL MEMBER and T.K. JAYARAMAN, TECHNICAL MEMBER Ms. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls), the Commissioner (Appeals) set aside the penalty but upheld the demand of Service Tax. The appellants are actually automobile dealers. They allotted some space for financiers and as consideration they received certain amounts for giving space to the financiers. According to the revenue, this service amounts to 'Business Auxiliary Service', as they had promoted the business of the financier. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order. 6. On a very careful consideration of the issue, we find that the lower authority has taken a view that the amounts received were not uniform and so he has doubted the version of the appellants that the amounts received was actually rent for the space allotted by the appellants to the financiers. Moreover, he has stated that the amounts received were huge, so there is some do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... support their contentions. The lower authority after giving them a personal hearing shall decide the matter in accordance with law and pass the order within a period of four months. 7. Revenue has appealed against the same impugned order on the ground that the setting aside of the penalty by Commissioner (Appeals), is not correct. Several case-laws have been cited in the grounds of appeal fil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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