https://www.taxtmi.com/caselaws?id=1555 Providing table space to financial institutions for consideration was held not to amount to Business Auxiliary Services, because the record showed only occupation of space and no evidence of commission for procuring loans, promotion or marketing of financial services, customer inducement, or agency-like activity on behalf of the institutions. In the absence of proof of any business promotion or auxiliary service function, mere leasing of space could not be classified as taxable business auxiliary service. The service tax demand was therefore unsustainable, and the appeal was allowed. en-us Thu, 12 Apr 2007 00:00:00 +0530 Thu, 27 Mar 2014 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1555 Providing table space to financial institutions for consideration was held not to amount to Business Auxiliary Services, because the record showed only occupation of space and no evidence of commission for procuring loans, promotion or marketing of financial services, customer inducement, or agency-like activity on behalf of the institutions. In the absence of proof of any business promotion or auxiliary service function, mere leasing of space could not be classified as taxable business auxiliary service. The service tax demand was therefore unsustainable, and the appeal was allowed. Case-Laws Service Tax Thu, 12 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1555