2015 (8) TMI 1006

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....ppellant for providing table space to HDFC/ICICI Banks for permitting the employees of those banks to enter their showrooms to interact with the prospective customers who intend to buy LML Scooters, for which appellant is the Authorised Dealer. It was his case that appellant is not providing any services under the head Business Auxiliary Services. He relied upon the case law of Pagariya Auto Center vs. CCE, Aurangabad [ {2014} 42 taxmann.com 371 (Mumbai CESTAT) (LB). 3. Shri B.B. Sharma (AR) appearing on behalf of the Revenue argued that appellant has received certain commissions from the banks in lieu of arranging loans to the customers for purchase of vehicles. It was his case that the activities undertaken by the appellant are covered....

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..... Provision of table space by automobile dealers to financial institutions may have several underlying purposes and may be predicated upon varieties of transactional instruments. Such a provision (of table space) may be incidental to lease of immovable property by the automobile dealer to the bank/financial institutions or it may be an incidental facility provided under a comprehensive agreement between the parties, whereunder the automobile dealer (under the terms of agreement between the parties, oral or written) undertakes to provide/offer a raft of services, some or all of which may be taxable services; including BAS. Mere provision of table space would provide no valuable input which permits identification of the character of the trans....