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2017 (7) TMI 1325 - CESTAT AHMEDABADBusiness Auxiliary Services - providing space in the show room to bank and financial institution for selling of their loan product for which they are receiving the commission - demand of service tax on such commission - HELD THAT:- Considering the Larger Bench decision in M/S PAGARIYA AUTO CENTER VERSUS CCE, AURANGABAD [2014 (2) TMI 98 - CESTAT NEW DELHI (LB)], which decided the issue that amount received as commission from the bank of financial institution for the sale of the loan is liable for service tax - demand upheld - appeal dismissed.
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