Service tax payable on receipts from insurance companies operating at premises of motor vehicle dealers

Kankariya Automobiles (P) Ltd Vs Commissioner of Central Excise & Customs (CESTAT Mumbai) From the records and narration of Learned Authorised Representative, it would appear that the appellant, 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. From the grounds of appeal, it is seen that the appellant has also referred to the very same decision of the Larger Bench of Tribunal to contend that the distinction between mere provision of ‘table space’ and actual ren...