2009 (5) TMI 382

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....ajesh Kumar for the Appellant. Ms. Joy Kumari Chander for the Respondent. ORDER M.V. Ravindran, Judicial Member - This appeal is directed against OIA No. 184/06, dated 13-6-2006. 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....

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....ons made before him upheld the OIO and rejected the appeal filed by the appellant. Hence, the appellant is before us. 4. 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 w....

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....d financial institution on the basis of the net value of sales i.e., the loan dispersed by the financial institutions which would indicate that the amount paid is nothing but the commission and such commission would fall under the category of business auxiliary services. 6. We have considered the submission made by both sides and perused the records. The issue in dispute is whether the services....

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....he appellant 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) squar....