2021 (8) TMI 293

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....appellant Shri Onil Shivadikar, Assistant Commissioner (AR) for the respondent ORDER None appeared for M/s Kankariya Automobiles (P) Ltd who, aggrieved by order-in-appeal no. NGP/EXCUS/000/APP/322/14-15 dated 19th March 2015 of Commissioner of Central Excise & Customs (Appeals), Nagpur, has filed this appeal but, nevertheless, has been consistent in not being represented despite several a....

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....ies to solicit customers of insurance contracts on the vehicles sold by them. 3. Learned Authorised Representative submits that the taxability, under challenge in this appeal, stands settled by the decision of the Tribunal in Addis Marketing v. Commissioner of Central Excise, Mumbai [2017 (50) STR 56 (Tri.-Mumbai)], in City Honda v. Commissioner of Central Excise, Service Tax & Customs, Bangalo....

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....ollowed in the several decisions of the Tribunal, has clearly determined, in general, the taxability of receipts from insurance companies operating at the premises of motor vehicle dealers. The exclusion enunciated in the decision of the Larger Bench is the latitude afforded should an assessee be able to establish that only 'table space' was provided. 6. On a perusal of the impugned order, as w....