https://www.taxtmi.com/caselaws?id=410715 The Appellate Tribunal CESTAT Mumbai upheld the tax liability of Rs. 17,46,066 for business auxiliary services provided by the appellant, a motor vehicle dealer. The Tribunal distinguished between providing 'table space' and actual service, confirming the taxability of receipts from insurance companies at motor vehicle dealerships. The appellant's timely discharge of tax liability before the show cause notice exempted them from penalties under the Finance Act, 1994. Consequently, the penalties imposed were set aside, and the appeal was allowed on that basis. en-us Thu, 05 Aug 2021 00:00:00 +0530 Sat, 07 Aug 2021 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410715 The Appellate Tribunal CESTAT Mumbai upheld the tax liability of Rs. 17,46,066 for business auxiliary services provided by the appellant, a motor vehicle dealer. The Tribunal distinguished between providing 'table space' and actual service, confirming the taxability of receipts from insurance companies at motor vehicle dealerships. The appellant's timely discharge of tax liability before the show cause notice exempted them from penalties under the Finance Act, 1994. Consequently, the penalties imposed were set aside, and the appeal was allowed on that basis. Case-Laws Service Tax Thu, 05 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410715