2009 (5) TMI 253

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....umari Chander, JCDR, for the Respondent. [Order per: M.V. Ravindran, Member (J)].- This appeal is directed against OIA No. 184/06, dated 13-6-06. 2. The relevant facts that arise for consideration are as follows: The appellant are authorized dealers for Hero Honda Motors and registered under Service Tax. It was alleged that appellants were providing business auxiliary services to various ....

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....O and rejected the appeal filed by the appellant. Hence, the appellant is before us. 3. Learned Chartered Accountant, appearing on behalf of the appellant would submit that the appellant had not provided any service to the Financial Institution; they had only given table space for conducting business in the premises of the appellant, for that purpose, payments were received by the appellant. It....

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....al institution on the basis of the net volume of sales i.e. the loan dispersed by the financial intuitions which would indicate that the amount paid is nothing but the commission and such commission would fall under the category of business auxiliary services. 5. We have considered the submission made by both sides and perused the records. The issue in dispute is whether the services provided b....

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.... had been promoting the services provided by various financial institutions specifically. The appellants have been informing their buyers about the various types of loans available and directing them to the financial institutions who have put up their representatives in the premises of the appellants. We find that the decision of this Tribunal in the case of Silicon Honda (supra) squarely covers t....