2014 (1) TMI 1789

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.... Joshi, Supdt. (AR), for the Respondent. ORDER The appellants are in appeals against the impugned orders for confirming the penalties imposed under Sections 76, 77 and 78 of the Finance Act. 2. Brief facts of the case are that the appellants are Auto dealers and provided space for a Financial Institution who provides financial assistance to the vehicles. The Revenue was of the view that pr....

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....rranted. 2. Heard both sides and perused the records. 3. I find that whether the activity undertaken by the appellant is covered under the category of renting of immovable property or the category of Business Auxiliary Service was in dispute and was referred to the Larger Bench of this Tribunal. The Larger Bench of this Tribunal held that it depends on the facts of the each case where ....