2010 (6) TMI 128

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....icial) Per: Ashok Jindal      The appellant has filed this appeal against the confirmation of service tax under the category of 'Business Auxiliary Services' of Rs.9,68,805/- along with interest and penalties under Section 76, 77 and 78 of the Finance Act, 1994. 2. The facts are that the appellant is a dealer of automobiles for Hero Honda and Tata Motors. They wer....

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....pellant is before me. 4. Heard both sides. 5. The learned Counsel appearing on behalf of the appellant submitted that they are not indulges in promoting and marketing the business of the bank but they have simply helped these finance institutions by providing table space to provide finance assistance to their customers for which they were getting some money. In fact the appellant has provide....

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....r he relied on the Board's Circular No. 87/05/2006-ST dated 6.11.06 and submitted that the activity taken over by the appellant is squarely covered under Business Auxiliary Services and the lower appellate authority has rightly confirmed the demand and the appeal is liable to be rejected. 7. On careful examination of the submissions made by both the sides, I find that the facts in the impugned ....

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....nnot be brought within the definition of 'Business Auxiliary Service'. There is no merit in the impugned order and the same is set aside by allowing the appeal." 7.1 In this case also the appellant had provided table space to the financial institutions for which they were getting some money from them. Hence, the issue involved in this case is squarely covered by the decision of Silicon Honda (s....