2014 (10) TMI 812

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...., for the Appellant. Shri S.G. Dewalwar, Additional Commissioner (AR), for the Respondent. ORDER Heard both sides. The appellant filed this appeal against the impugned order passed by the Commissioner (Appeals). 2. The brief facts of the case are that the appellants are a dealer of motor vehicles and in the business premises the appellants provided a table space to the Banks. The ....

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....ir business. The appellants are interested in selling their cars and therefore the appellants had not provided any business auxiliary service. 4. The Revenue relied upon the findings of the lower authority and submits that the appellants are receiving certain amount of commission in lieu of the finance from the Banks and the same cannot be treated as a rent for providing table space. 5.....

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....amount to BAS. If on the other hand, the transactional documents and other evidence on record indicates a substantial activity falling within the contours of any of the integers of the definition of BAS, spelt out in Section 65(19), then it would be legitimate to conclude that BAS is provided." 6. In the present case, we find that the Revenue had not produced any evidence by way of agreeme....