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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 ..... 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. Such restricted relationship/transaction may not amount to BAS. There is no contrary evidence produced by the Revenue to show that the appellant had acted as Direct Selling Agent (DSA) for the banks, instead of providing table space to the executive of the respective banks - appeal allowed - decided in favor of appellant. - Appeal No.ST/130/2008-DB - A/10603/2018 - Dated:- 3-4-2018 - DR. D.M. MISRA, MEMBER (JUDICIAL) And MR. DEVENDER SINGH, MEMBER (TECHNICAL) For Appellant: Shri Hardik Modh (Advocate) For Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntention 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.T.R 506 (Tri-LB). 5. Per contra, Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 6. Heard both the sides and Perused the records. 7. We find that undisputedly the appellants have provided table space to the executives of various Banks in processing loan documents at their Authorised Service Center, for which they received commission/charges from the respective banks. The issue of leviability of Service Tax on such commission/charges for providing table space is no more res-Integra being settled by the Larger Bench of this Tribunal, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 rent for the provision of space and associated amenities. Such restricted relationship/transaction may not amount to BAS. If on the other hand, the transactional documents and other evidence on record indicates a substantial activity falling within the contours of any of the integers of the definition of BAS, spelt out in Section 65(19), then it would be legitimate to conclude that BAS is provided. 8. There is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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