Where mere space is provided along with furniture for ...
Financial Institution Space Rental at Auto Dealerships Not Classified as Business Auxiliary Service (BAS.
May 26, 2018
Case Laws Service Tax AT
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. Such restricted relationship/transaction may not amount to BAS. - AT
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