https://www.taxtmi.com/caselaws?id=243496 The CESTAT NEW DELHI (LB) held that classification of table space provided by automobile dealers to financial institutions as Business Auxiliary Service (BAS) requires case-by-case analysis of transactional documents. The tribunal ruled that merely providing space and furniture for financial institution representatives may constitute rent rather than BAS. However, if evidence shows substantial activity within BAS definition under Section 65(19), it would qualify as BAS. The case was remitted to West Zonal Bench for merit-based adjudication, decided in favor of the assessee. en-us Thu, 12 Sep 2013 00:00:00 +0530 Wed, 14 May 2025 15:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243496 The CESTAT NEW DELHI (LB) held that classification of table space provided by automobile dealers to financial institutions as Business Auxiliary Service (BAS) requires case-by-case analysis of transactional documents. The tribunal ruled that merely providing space and furniture for financial institution representatives may constitute rent rather than BAS. However, if evidence shows substantial activity within BAS definition under Section 65(19), it would qualify as BAS. The case was remitted to West Zonal Bench for merit-based adjudication, decided in favor of the assessee. Case-Laws Service Tax Thu, 12 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243496