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TMI Blog2018 (5) TMI 1525X X X X Extracts X X X X X X X X Extracts X X X X ..... d both the sides. 2. This is an appeal filed against the order in appeal No. 126/2008/COMMR(A)/Raj passed by the Commissioner (Appeals) Central Excise-Rajkot. 3. Briefly stated the facts of the case are that the appellant are registered under taxable Category of 'Authorized Service Station' and provided table space to various financial institutions, in their premises for processing/preparation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were not acting as a Direct Selling Agent (DSA) from the Finance Companies, hence, the commission/charges received by them from the finance companies is not leviable to Service Tax under Business Auxiliary Service (BAS). It is his contention that the issue is settled by the larger Bench of this Tribunal in the case of Pagariya Auto Centre Vs. Commissioner of Central Excise- Aurangabad 2014 (33) S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... single Member. We notice that in this appeal, the assessee's challenge to the adjudication order was on the basis that the conclusion that the assessee had provided BAS was erroneous since Revenue had concluded that the assessee had provided BAS by acting as a commission agent to a bank/financial institution and table space was also provided to representatives of such bank/financial institution. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to BAS. There can be no dispute that mere providing of a table space in an assessee premises would not per se amount to BAS. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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