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2018 (5) TMI 1525 - AT - Service TaxBusiness Auxiliary Services - appellant provided table space to various financial institutions, in their premises for processing/preparation of loan documents and received commission/charges for providing such table space from the financial companies - Held that: - The issue of leviability of Service Tax on such commission/charges for providing table space is no more res-Integra being settled by the Larger Bench of this Tribunal, in the case of Pagariya Auto Center’s case [2014 (2) TMI 98 - CESTAT NEW DELHI (LB)], where it was held that Where mere space is provided along with furniture for facilitating accommodation of representatives of financial institutions in the premises of an automobile dealer and consideration is received for that singular activity, such consideration may perhaps constitute a rent for the provision of space and associated amenities. Such restricted relationship/transaction may not amount to BAS. There is no contrary evidence produced by the Revenue to show that the appellant had acted as Direct Selling Agent (DSA) for the banks, instead of providing table space to the executive of the respective banks - appeal allowed - decided in favor of appellant.
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