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2015 (9) TMI 531 - CESTAT NEW DELHIBusiness auxiliary service or Business support service - automobile dealers - appellant was providing space and accommodation to the financial institutions - Held that:- Appellant was receiving incentive/commission from bank and other financial institutions of providing services to them in relation to granting loans to its customers and that it was not charging any rental from them (i.e. banks/financial institutions). In the light of the said statement, we find that the inference by Commissioner (Appeals) that the amount received by the respondent was for providing accommodation and space is not supported by any evidence with regard thereto. That such commission/incentive is liable to service tax under business auxiliary service has been held by various judicial pronouncements including in the cases of M/s Roshan Motors Ltd. Vs. CCE, Meerut [2008 (11) TMI 55 - CESTAT, NEW DELHI], Pagariya Auto Center Vs. CCE, Aurangabad [2014 (2) TMI 98 - CESTAT NEW DELHI (LB)] and TVS Motor Co. Ltd. Vs. CCE, Chennai-III [2012 (7) TMI 227 - CESTAT, CHENNAI] - Impugned order is set aside - Decided in favour of Revenue.
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