2014 (10) TMI 812

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..... tions for the basis of giving commission to the appellants. In absence of such evidence, it cannot be said that the appellants provided any business auxiliary service to the Bank or financial institution. In view of the above, the impugned order is set aside - Decided in favour of assessee. - ST/170/2007-Mum - Final Order No. A/155/2014-WZB/C-I(CSTB) - Dated:- 12-2-2014 - Shri S.S. Kang, Vice-P .....

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..... ant, relying upon the decisions of the Tribunal in the case of Silicon Honda v. CCE, Bangalore reported in 2008 (13) VST 698 = 2007 (7) S.T.R. 475 (Tri.-Bang.) and Shubhyan Motors Pvt. Ltd. v. CCE, 2010 (28) STT 282, submits that mere providing a table space in the premises of the dealer cannot be considered as provider of business auxiliary service to the Banks/financial institutions. The content .....

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..... r taking into consideration the earlier decisions, held as under:- 21. 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. .....

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