Business Auxiliary Service does not arise from mere table space provision to banks without proof of promotion or marketing.

Mere provision of table space or premises to financial institutions for facilitating vehicle loans, without proof of promotion or marketing of their services, does not amount to Business Auxiliary Service. The record did not show that the dealer acted as a commission agent or that it clearly promoted the banks' business on their behalf. Distinguishing a simple space arrangement from a taxable service of promoting another's business, the analysis concludes that the receipts fell outside the taxable category and the service tax demand could not be sustained.

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Issues: Whether the remuneration received for providing table space and related facilities to financial institutions for sanctioning vehicle loans amounted to taxable Business Auxiliary Service.

Analysis: The activity was examined in the light of the earlier decision on identical facts, where it was held that mere provision of space at the dealer's and receipt of consideration from financial institutions for such space did not, by itself, establish that the dealer promoted or marketed the financial institutions' services. The materials did not show that the assessee acted as a commission agent or that the department had proved any clear promotion of the banks' business on behalf of the assessee. The reasoning also distinguished a mere space arrangement from a taxable service of promoting another's business.

Conclusion: The receipts did not fall within Business Auxiliary Service, and the demand could not be sustained.

Final Conclusion: The Revenue's challenge failed, and the order setting aside the service tax demand was left undisturbed.

Ratio Decidendi: Mere provision of table space or premises to a financial institution, without proof of promotion or marketing of its business on behalf of the assessee, does not constitute Business Auxiliary Service.

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