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M/s Pragati Auto Distributor Versus C.C.E., Kanpur

2015 (8) TMI 1006 - CESTAT ALLAHABAD

Business 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 commiss .....

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ber, JJ. For the Petitioner : Shri Ravindra Kumar Agarwal, Advocate For the Respondent : Shri B.B. Sharma, A.R. ORDER Per. H.K. Thakur :- These appeals have been filed by the appellant with respect to OIA No. 271-272/ST/APPL/KNP/2010 dated 20/05/2010. 2. Shri Ravindra Kumar Agarwal (Advocate) appeared on behalf of the appellant and argued that certain amounts were received by the appellant for providing table space to HDFC/ICICI Banks for permitting the employees of those banks to enter their sh .....

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anging loans to the customers for purchase of vehicles. It was his case that the activities undertaken by the appellant are covered under the category of Business Auxiliary Services and are chargeable to service tax. 4. Heard both sides and perused the case records. 5. It is the case of the Revenue that appellant is providing Business Auxiliary Services to ICICI Bank and HDFC Bank for which a commission is paid by the banks to the appellant. On the other hand, the case of the appellant is that o .....

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o remain and use appellants space in their showroom. It is, therefore, the case of the appellant that they are not arranging any loans on behalf of the banks and the amount received by them cannot be taxed as a consideration under Business Auxiliary Services. 6. Appellant has relied upon the case law of Pagariya Auto Center vs. CCE, Aurangabad [ {2014} 42 taxmann.com 371 (Mumbai CESTAT) (LB). While deciding the issue CESTAT Larger Bench made following observations in para 8 and 11 which are repr .....

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hensive agreement between the parties, whereunder the automobile dealer (under the terms of agreement between the parties, oral or written) undertakes to provide/offer a raft of services, some or all of which may be taxable services; including BAS. Mere provision of table space would provide no valuable input which permits identification of the character of the transaction for classification into one or the other or not any, taxable service. 11. The earliest of the decisions referred before us i .....

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