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2015 (8) TMI 1137 - CESTAT ALLAHABAD

2015 (8) TMI 1137 - CESTAT ALLAHABAD - TMI - Demand of service tax - Business Auxiliary Service - Appellants were also facilitating availment of loans by customers from Banks and financial institutions - Receipt of commission - Held that:- In the light of the Larger Bench ruling clarifying contours of BAS, in respect of transactions involving automobile dealers and banks or financial institutions, there was a bona fide doubt as to whether appellants herein had provided BAS during the relevant pe .....

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d is therefore within the normal period of limitation. In the light of the fact that there were conflicting decisions of the Tribunal which stood resolved by the Larger Bench decision in Pagariya Auto Center (2014 (2) TMI 98 - CESTAT NEW DELHI (LB)), we are satisfied that invocation of the extended period was not justified - Impugned order is set aside - Decided in favour of assessee. - Service Tax Appeal Nos. 444, 445 of 2010 - Dated:- 8-7-2015 - G Raghuram, President And H K Thakur, Member (T) .....

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ving provided Business Auxiliary Service (BAS) during the gross period July 2003 to November, 2005. The appellants are dealers of cars of different brands. Appellants were also facilitating availment of loans by customers from Banks and financial institutions, with whom they entered into arguments for the purpose. The commission received by the appellants from banks and financial institutions was considered as a consideration received for rendition of Business Auxiliary Service, i.e. providing s .....

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e a taxable service in Section 65(105)(zzb), was the subject matter of conflicting decisions. Some decisions ruled that such activities fall within BAS while other decisions ruled to the contrary. 5. The conflicts came up for consideration before a Larger Bench in Pagariya Auto Center vs. C.C.E., Aurangabad and the legal position was clarified by the order dated 12.9.2013 reported in 2014 (33) STR 506 (Tri-LB). The Larger Bench answered the reference observing that the large number of decisions .....

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sure a rational classification of the transaction. The Tribunal pointed out that where mere space is provided along with furniture for facilitating accommodation of representatives of financial institutions in the premises of an automobile dealer and consideration is received for that singular activity, such consideration may perhaps constitute a rent for the provision of space and associated amenities and such transaction would not amount to BAS. Alternatively, held the Tribunal, if the transac .....

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