{"id":252898,"date":"2021-08-19T09:19:33","date_gmt":"2021-08-19T03:49:33","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=252898"},"modified":"2021-09-10T12:18:04","modified_gmt":"2021-09-10T06:48:04","slug":"cestat-tribunal-discusses-distinction-between-mere-provision-of-table-space-and-actual-rendering-of-service-non-discharge-of-tax-liability-as-provider-of-business-auxilia","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/19\/cestat-tribunal-discusses-distinction-between-mere-provision-of-table-space-and-actual-rendering-of-service-non-discharge-of-tax-liability-as-provider-of-business-auxilia\/","title":{"rendered":"CESTAT | Tribunal discusses distinction between mere provision of \u2018table space\u2019 and actual rendering of service; Non discharge of tax liability as provider of \u201cbusiness auxiliary service\u201d partly allowed"},"content":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT):<\/strong> The Coram of CJ Mathew (Technical Member) and Ajay Sharma (Judicial Member) partly allowed an appeal which was filed with the issue of non-discharge of tax liability of Rs.17,46,066\/-, as provider of \u2018business auxiliary service\u2019, for the period between April 2007 and January 2012 which was confirmed by the original authority as payable under proviso to Section 73(1) of Finance Act, 1994, along with interest thereon under section 75 of Finance Act, 1994, besides imposing penalties under Section 76, 77 and 78 of Finance Act, 1994.<\/p>\n

The appellant was an authorized dealer and service centre for motor vehicles, had provided space for insurance companies to solicit customers of insurance contracts on the vehicles sold by them.<\/p>\n

The Tribunal observed that all the decisions relied on by the Authorised Representative were relied upon the decision of the Larger Bench of this Tribunal in Pagariaya Auto Centre v. Commissioner of Central Excise<\/em>, Aurangabad, 2014 (33) STR 505 (Tri.Del.) which was infact relied on by the appellant to contend the distinction between mere provision of \u2018table space\u2019 and actual rendering of service.<\/p>\n

The Tribunal was of the view that this decision followed 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 \u2018table space\u2019 was provided.<\/em><\/strong><\/p>\n

The Tribunal found that the appellant had discharged tax liability of Rs. 17,46,066\/- and interest of Rs. 6,39,918\/- on 14th March 2012 which precedes issue of show cause notice. In the light of section 73(4) of Finance Act, 1994, which is the sole ground for denying recourse to Section 73(3) of Finance Act, 1994, it is clear that the appellant herein has discharged tax liability in the manner contemplated by Section 73(3) of Finance Act, 1994, upon intimation by the jurisdictional central excise officers.<\/p>\n

The Tribunal partly allowed the appeal to the limited extent of setting aside the penalties imposed by the original authority and upheld in the impugned order.[Kankariya Automobiles (P) Ltd v. Commr. of CE & Customs, 2021 SCC OnLine CESTAT 2507<\/a>,<\/b>\u00a0 \u00a0decided on 05-08-2021]<\/p>\n

\n

Suchita Shukla, Editorial Assistant has reported this brief.<\/span><\/p>\n

\n

Advocates before the Tribunal:<\/strong><\/p>\n

For the appellant: None<\/p>\n

For the respondent: Shri Onil Shivadikar<\/p>\n","protected":false},"excerpt":{"rendered":"

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Dinesha, J., against the interest liability and penalty under Section 78 of the Finance Act, 1994. Appellant was a registered service provider, providing \u2018Manpower Recruitment\/Supply Agency Services\u2019. It was found while verification of Third Party Data that appellant\u2019s\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":253972,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/10\/cestat-discounts-offered-by-car-manufacturers-to-their-dealers-for-onward-transmission-to-corporate-customers-taxable-tribunal-explains\/","url_meta":{"origin":252898,"position":1},"title":"CESTAT | Discounts offered by car manufacturers to their dealers for onward transmission to corporate customers taxable? 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