2015 (9) TMI 531

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.....                          For the Petitioner : Shri M.R. Sharma, D.R.,Shri Amresh Jain, D.R. For the Respondent : None           ORDER Per R.K. Singh : Revenue has filed these appeals against the order-in-appeal dated 21.10.2010 in .....

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..... nstitutions was for providing services in relation to granting of loans and that the amount received was not on account of rent for providing space/accommodation to the financial institutions. Revenue drew our attention to the statement of Shri Brij Mohan recorded on 11.2.2005. Shri Brij Mohan was authorised by the appellant to give the statement and his statement is a relied upon documents (No. 5 .....

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..... ncentive is liable to service tax under business auxiliary service has been held by various judicial pronouncements including in the cases of M/s Roshan Motors Ltd. Vs. CCE, Meerut 2009-TIOL-76-CESTAT-DE., Pagariya Auto Center Vs. CCE, Aurangabad 2014 (33) STR 506 (Tri.-LB) and TVS Motor Co. Ltd. Vs. CCE, Chennai-III 2012 (28) STR 127 (Tri.-Chennai) 5. In the light of the foregoing we allow the a .....

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