https://www.taxtmi.com/caselaws?id=30029 Mere provision of table space or premises to financial institutions for facilitating vehicle loans, without proof of promotion or marketing of their services, does not amount to Business Auxiliary Service. The record did not show that the dealer acted as a commission agent or that it clearly promoted the banks' business on their behalf. Distinguishing a simple space arrangement from a taxable service of promoting another's business, the analysis concludes that the receipts fell outside the taxable category and the service tax demand could not be sustained. en-us Wed, 07 May 2008 00:00:00 +0530 Sat, 20 Sep 2008 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30029 Mere provision of table space or premises to financial institutions for facilitating vehicle loans, without proof of promotion or marketing of their services, does not amount to Business Auxiliary Service. The record did not show that the dealer acted as a commission agent or that it clearly promoted the banks' business on their behalf. Distinguishing a simple space arrangement from a taxable service of promoting another's business, the analysis concludes that the receipts fell outside the taxable category and the service tax demand could not be sustained. Case-Laws Service Tax Wed, 07 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30029