2015 (9) TMI 531

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....sp;                              For the Petitioner : Shri M.R. Sharma, D.R.,Shri Amresh Jain, D.R. For the Respondent : None           ORDER Per R.K. Singh : Revenue has filed these appeals agai....

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....that incentive/commission paid by financial institutions was for providing services in relation to granting of loans and that the amount received was not on account of rent for providing space/accommodation to the financial institutions. Revenue drew our attention to the statement of Shri Brij Mohan recorded on 11.2.2005. Shri Brij Mohan was authorised by the appellant to give the statement and hi....