Whether table space provided by Automobile dealers to financial institutions are taxable under BAS? - Matter placed before President for referring to LB
AGAINST the appellant, an automobile dealer, Service Tax has been demanded under the category “Business Auxiliary Services” for providing table space to various financiers.
Before the CESTAT, the appellant submitted that they are not liable to Service Tax in view of the decision in Tribhuvan Motors Ltd. (2010-TIOL-57-CESTAT-BANG).
The Revenue representative countered this submission by relying upon the decision in Brij Motors P. Ltd. ().
The Single Member Bench observed -
"4. Considering the fact that on the issue there are contrary decisions of this Tribunal, therefore, matter be placed before the Hon'ble President to refer the matter to the Larger Bench for decision on the following issue:
“Whether the table space provided by the Automobile dealers to financial institutions fall under Business Auxiliary Service or not.""
(See )