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2015 (8) TMI 1006 - AT - Service TaxBusiness Auxiliary Services - Space provided to banks - Held that:- Facts regarding nature of services rendered by the appellant to the banks is not clear. No statement/contract entered between the appellant and the banks has been brought on record by the Department regarding the exact nature of services provided. - mere providing of table space will not give valuable inputs to identify as to what taxable service is rendered. There is no evidence on record in the present proceedings that commissions paid to the appellant are with respect of facilitating loans to the prospective customers on behalf of the banks. The ratio laid down by the Larger Bench in the case of Pagariya Auto Center vs. CCE, Aurangabad (2014 (2) TMI 98 - CESTAT NEW DELHI (LB)) is squarely applicable to the facts of this case. - Decided in favour of assessee.
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