2008 (8) TMI 206

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....Ms. H. Vani for the Appellant. Mrs. Sudha Koka for the Respondent. [Order per :T.K. Jayaraman, Technical Member]. - Both the party and revenue have filed these appeals against the common impugned Order-in-Appeal No. 187/2007-CE, dated 24-4-2007 passed by the Commissioner of Central Excise (Appeals), Mangalore. 2. Ms. H. Vani, learned advocate appeared on behalf of the appellants and Mrs. ....

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...., the appellants strongly contend that what they have received from the financier is only a rent for the space given to them and not any consideration for any service rendered to the financiers. In fact, they have contended that giving place to the financiers, the appellants own business is strengthened and it cannot be said that the appellants are rendering 'Business Auxiliary Services' to the fi....

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....in the mind of the lower authority regarding the version of the appellants. For this reason, we are of the considered opinion that the appellants should produce enough evidence to convince the lower authority that whatever they had received is only rent and not any commission for increasing the business of the financiers. For this, the appellants should produce sufficient documentary evidence and ....