2018 (5) TMI 723

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d in the light of the Larger Bench decision of the Tribunal in the case of Pagariya Auto Center [2014 (2) TMI 98 - CESTAT NEW DELHI (LB)] and the nature of activities rendered by the appellant will need to be examined by considering the various contracts examined by the appellant with Banks and NBFCs - matter remanded to the original authority for re-examination - appeal allowed by way of remand. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he activity of sanctioning bank loans to the customers who would like to purchase vehicle of M/s Tata Motors. Both the authorities below have taken the view that the commission received by the appellant from the banks/ NBFC, will be liable to payment of service tax under the category of Business Auxiliary Service (BAS) falling under Section 65(19) of the Finance Act, 1994. Service Tax amounting .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er the activity will be covered under BAS or Renting of Immovable Property Service . He further submitted that the Tribunal has been consistently following the said decision of the Larger Bench in subsequent cases. 5. Ld. AR justified the impugned order. He referred to the initial paragraph of the show cause notice and argued that the appellant has not simply provided table space bu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in the order of reference and the other decisions which were cited at bar, it is clear that no uniform principle emerges as would guide determination of whether a particular transaction involving an interface between an automobile dealer and bank or financial institution would per se amount to BAS. The identification of the transaction and its appropriate classification as the taxable BAS or other .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n it would be legitimate to conclude that BAS is provided. 9. We are of the view that the liability to BAS will need to be carefully re- examined in the light of the Larger Bench decision of the Tribunal and the nature of activities rendered by the appellant will need to be examined by considering the various contracts examined by the appellant with Banks and NBFCs. In view of the above, the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X