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2014 (10) TMI 812 - CESTAT MUMBAIBusiness auxiliary service - Appellant are dealer of motor vehicles - Appellant provide table space to bank to promote their business - Held that:- Revenue had not produced any evidence by way of agreement or any guidelines from the Bank or financial institutions for the basis of giving commission to the appellants. In absence of such evidence, it cannot be said that the appellants provided any business auxiliary service to the Bank or financial institution. In view of the above, the impugned order is set aside - Decided in favour of assessee.
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