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    <title>2014 (10) TMI 812 - CESTAT MUMBAI</title>
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    <description>The Tribunal held that providing table space to Banks by automobile dealers for financing vehicles did not constitute business auxiliary service. The absence of evidence of agreements or guidelines from the Banks led to the ruling that the appellants did not provide any such service. Consequently, the impugned order was set aside, and the appeal was allowed. Similarly, the commission received by the appellants from Banks for financing vehicles was not considered as rent for table space, as there was no proof of providing business auxiliary service. The Tribunal ruled in favor of the appellant, setting aside the order and allowing the appeal.</description>
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    <pubDate>Wed, 12 Feb 2014 00:00:00 +0530</pubDate>
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      <title>2014 (10) TMI 812 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=252678</link>
      <description>The Tribunal held that providing table space to Banks by automobile dealers for financing vehicles did not constitute business auxiliary service. The absence of evidence of agreements or guidelines from the Banks led to the ruling that the appellants did not provide any such service. Consequently, the impugned order was set aside, and the appeal was allowed. Similarly, the commission received by the appellants from Banks for financing vehicles was not considered as rent for table space, as there was no proof of providing business auxiliary service. The Tribunal ruled in favor of the appellant, setting aside the order and allowing the appeal.</description>
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      <law>Service Tax</law>
      <pubDate>Wed, 12 Feb 2014 00:00:00 +0530</pubDate>
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