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2015 (8) TMI 155 - CESTAT NEW DELHI

2015 (8) TMI 155 - CESTAT NEW DELHI - TMI - Waiver of pre deposit - business auxiliary service - given space for furniture for the representatives of banks/insurance companies - Receipt of commission from the insurance/banking companies - Held that:- In the case of Pagariya Auto Centre (2014 (2) TMI 98 - CESTAT NEW DELHI (LB)), the CESTAT held that with regard to providing table space to financial institutions, the classification of transaction under BAS or otherwise must depend upon analysis of .....

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gitimately classifiable under business auxiliary service.

The issue involves proper analysis of the nature of transactions - Partial stay granted. - No. ST/Stay/50913/2014 in ST/50986/2014-CU(DB) - Stay Order No. 52030/2015 - Dated:- 8-6-2015 - Mr. G. Raghuram and Mr. R.K. Singh, JJ. For The Appellant : Shri Pradeep Jain, C.A. For The Respondent : Shri Amresh Jain, D.R. Per R.K. Singh: Stay application along with appeal has been filed against order-in-appeal dated 18.11.2013 which uph .....

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d in servicing of motor vehicles and was registered as Authorised Service station. It claimed that it had only given space for furniture for the representatives of banks/insurance companies and thus the amount it received was in the nature of rent for immovable property and so it was not taxable under business auxiliary service. It cited the judgement of Pagariya Auto Center Vs. CCE Aurangabad - 2014 (33) STR 506 (Tri.-LB) in its favour. It also contended that there was no wilful mis-statement o .....

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