2019 (2) TMI 490

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.... Shri Vivek Pandey and Shri Sanjay Jain, DRs for the respondent ORDER PER ANIL CHOUDHARY: The issue involved in this appeal is whether the appellant is liable to pay service tax on the activities of providing table space or services to financial companies /bank/institutions so as to facilitate loans to the prospective buyers of cars as the appellant is a dealer/retailer of cars and other....

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....ion/remuneration received from Finance Companies for the period upto 10.09.2004. 3. Show cause notice dated 31.07.2007 was issued invoking extended period of limitation for the period July, 2003 to December, 2004 proposing to demand service tax of Rs. 45,34,659/- along with interest and penalties were also proposed. The show cause notice was adjudicated by the impugned order dated 23.06.2014 an....

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....ly such scrutiny and analysis would ensure rational classification of the transaction. It is further held that mere activity of providing space along with furniture for facilitating accommodation of representatives of financial institutions in the premises of an automobile dealer and consideration is received for that singular activity. Such consideration may perhaps constitute a rent for the prov....