9911796707
TMI Blog2018 (5) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... Sh. G. R. Singh, AR for the Respondent ORDER Per : V. Padmanabhan The present appeal is against the Order-in-Appeal No. 19/ST/DLH/2014 dated 13.02.2014. 2. The appellant is an authorised dealer of M/s Tata Motors Limited and is engaged in the selling of passenger cars manufactured by M/s Tata Motors. The dispute, which covers the period 01.07.2003 to 31.12.2004, is that the appellant, in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellant and Sh. G. R. Singh, ld. AR for the Revenue. 4. Ld. Consultant submitted that the appellant has not acted as an agent for Banks/NBFCs but has provided only table space in their premises so that the banks/ NBFCs can conduct their business of financing vehicles sold by the appellant. He relied on the decision of the Larger Bench of the Tribunal in the case of M/s Pagariya Auto Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered the case law relied upon by the ld. Consultant. 7. The activity of the appellant has to be examined in the light of the contracts executed by the appellant with various Banks/NBFCs to decide if the commission received by the appellant will be liable to payment of service tax under BAS. It is required to be examined whether the activities are clearly covered within the definition of BAS. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded 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. Such restricted relationship/ transaction may not amount to BAS. If on the other hand, the transact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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