leviability of service tax on authorised service stations/showrooms of motor vehicles, Service Tax

[Param]

WHETHER SERVICE TAX LEVIABLE ON INCOME EARNED BY AUTHORISED SERVICE STATIONS/SHOW ROOMS OF MOTOR VEHICLES AS INCENTIVE FROM ICICI/HDFC BANK DUE TO FINANCE DONE BY PURCHASER OF VEHICELES FROM ICICI OR HDFC ALOTHOUGH SHOWROOM DOESNOT HAVE ANY CONTRACT EITHER WITH FINANCE CO OR PUCHASER. NEITHER ANY SERVICES IS BEING PROVIDED BY THE SHOWROOM/AUTHORISED SERVICE STATION...???

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[S Gupta]

In my opinion, any commission or income earned from the activities pointed out in the above query is liable to service tax under the category of business auxiliary service. The term commission agent in this category is vary wide term as well.