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2018 (5) TMI 723 - AT - Service TaxBusiness Auxiliary Service - appellant has facilitated various banks and Non Banking Financial Institutions, in the activity of sanctioning bank loans to the customers who would like to purchase vehicle of M/s Tata Motors - Held that: - the liability to BAS will need to be carefully re-examined in the light of the Larger Bench decision of the Tribunal in the case of Pagariya Auto Center [2014 (2) TMI 98 - CESTAT NEW DELHI (LB)] and the nature of activities rendered by the appellant will need to be examined by considering the various contracts examined by the appellant with Banks and NBFCs - matter remanded to the original authority for re-examination - appeal allowed by way of remand.
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