2010 (6) TMI 189

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and R. Subramanya, Advocates, for the Appellant. Shri R.S. Sangia, SDR, for the Respondent. [Order]. - The appellant is engaged in providing taxable service which is covered under the category of Business Auxiliary Service. The service tax of Rs. 1,53,643/- stand confirmed against the appellant, on the findings that during the period from 1-7-03 to 31-3-06, the appellant had given space at t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....No. 87/05/2006-S.T., dated 6-11-06. By taking note of the fact that there were certain doubts in respect of the activities undertaken by various motor vehicle dealers and service stations, the Board has observed that such promoting of market of financial institutions by the automobile dealers would be covered under Business Auxiliary service. As such, Board itself admitted that there was doubt, th....