Facilitation Fees for Tourist Stops at Shops Under Review for Business Auxiliary Services Classification and Service Tax Implications.

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....Classification of services - Business Auxiliary services or not - The agreement between the shop owners and the assessee provided that the shop owner would pay facilitation fees per season to the corporation on the condition that the tourist buses of the corporation would stop at the showroom of the shop owners for the purpose of shopping by the tourist travelling in palace on wheels. It was thus a clear case of promotion of sale of the goods of the shop owners or the showroom owners, as the case may be. - HC....