https://www.taxtmi.com/caselaws?id=360961 The Tribunal ruled in favor of the appellant, setting aside the order confirming the demand for Service Tax on commission/charges for providing table space to financial institutions. The Tribunal emphasized that merely providing table space does not necessarily constitute Business Auxiliary Service (BAS), especially if it involves only providing space and amenities for a singular activity. Without evidence of the appellant acting as a Direct Selling Agent, the Tribunal allowed the appeal, highlighting the importance of specific transaction details in determining tax liability. en-us Tue, 03 Apr 2018 00:00:00 +0530 Sat, 26 May 2018 07:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360961 The Tribunal ruled in favor of the appellant, setting aside the order confirming the demand for Service Tax on commission/charges for providing table space to financial institutions. The Tribunal emphasized that merely providing table space does not necessarily constitute Business Auxiliary Service (BAS), especially if it involves only providing space and amenities for a singular activity. Without evidence of the appellant acting as a Direct Selling Agent, the Tribunal allowed the appeal, highlighting the importance of specific transaction details in determining tax liability. Case-Laws Service Tax Tue, 03 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360961