https://www.taxtmi.com/caselaws?id=32852 The Appellate Tribunal CESTAT, Bangalore, remanded the case involving automobile dealers providing space to financiers back to the Original Authority for reevaluation. The Tribunal emphasized the need for the appellants to provide documentary evidence to establish that the amounts received were rent for space, not commission for promoting financiers' business. While the Commissioner (Appeals) upheld the Service Tax demand but set aside the penalty, the question of penalty imposition was left open for future determination. The Tribunal allowed the appeals via remand, directing a thorough examination of the Service Tax liability within four months. en-us Mon, 25 Aug 2008 00:00:00 +0530 Fri, 22 May 2009 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32852 The Appellate Tribunal CESTAT, Bangalore, remanded the case involving automobile dealers providing space to financiers back to the Original Authority for reevaluation. The Tribunal emphasized the need for the appellants to provide documentary evidence to establish that the amounts received were rent for space, not commission for promoting financiers' business. While the Commissioner (Appeals) upheld the Service Tax demand but set aside the penalty, the question of penalty imposition was left open for future determination. The Tribunal allowed the appeals via remand, directing a thorough examination of the Service Tax liability within four months. Case-Laws Service Tax Mon, 25 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32852