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TMI Blog2016 (2) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... mhan, Advocate For the Respondent : Smt. Suchitra Sharma, Commissioner (AR) ORDER PER: C J MATHEW: The appellant, M/s Joshi Auto Zone Pvt Ltd is engaged in providing "authorised service station" and "business auxiliary service" as defined in Section 65 (9) and (19) of the Finance Act, 1994. The appellant is in receipt of incentives/commission from M/s Maruti Udyog Limited and other finance c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals), Chandigarh -II. 2. Vide the impugned order 133/CE/CHAND-I/2010 dated 10th September 2010, the first appellate authority reduced the total demand to Rs. 10,04,929/- (inclusive of the wrongly availed CENVAT credit) with interest thereon and, while upholding the imposition of penalty under section 76, reduced the penalty under section 78 to Rs. 10,04,929/-. The specific receipts that were hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limited to providing "table space", would determine the leviability under the head of "business auxiliary service." It is seen that the records do not indicate that the claim of the appellant that they are mere provider of "table space" and that these receipts are in the nature of consideration for such allocation can be controverted. Therefore, the tax levied on such remuneration is liable to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... companies. Having made the claim that receipts on account of "table space" is not taxable and that claim having been accepted, it stands to reason, and within the coverage of the decision of this Tribunal in re Pagariya Auto Centre, that the dividing line between taxability and non-taxability lies in the nature of the transactions. The commission and processing fees can be inferred to be the remun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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