2026 (8) TMI 1141

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....haranya Lakshmikumaran, Adv., Ms. Neha Choudhary, Adv., Ms. Nitum Jain, Adv., Mr. Gopalan D., Adv., Mr. Swastik Mishra, Adv., Ms. Medha Sinha, Adv., Mr. Adithya Nair, Adv., Ms. Ananya Gupta, Adv., Mr. Yashavardhan Singh, Adv., Mr. R. Parthasarathy, AOR For the Respondent(s): Mr. Gurmeet Singh Makker, AOR. JUDGMENT PER K. VINOD CHANDRAN, J. 1. Two questions arise in this appeal, first, ....

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....ion 73 of the Finance Act. There was confusion insofar as determination of the taxable services, the various Tribunals having held differently, which matter was settled finally in M/s. Pagaria Auto Center v. Commissioner of Central Excise, Aurangabad 2014 (33) S.T.R. 506 (Tri. - LB). 3. Ms. Nisha Bagchi learned Senior Counsel appearing for the Department, on the other hand, pointed out that the....

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....ny, on the customers of the assessee taking out insurance policies and availing motor vehicle loans from the said institutions definitely is a Business Auxiliary Service. The assessee is promoting the business of the banks and the insurance company for which they receive an amount as stipulated in the agreement. 5. We specifically notice the larger bench of the Tribunal having found so with res....

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....so be informed about availability of financial facilities. The dealers and authorized service centres of the assessee were also required to sensitise customers about the lending facilities offered by financial institutions. On a conspectus of the revealed factual situation, the Tribunal concluded that the assessee was promoting and marketing the services of banks and insurance companies, was a lin....