2013 (6) TMI 361

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..... ness or commerce” the activity undertaken as described should be in relation to business or commerce. When a customer purchases a car from dealers and services are rendered in relation thereto, it cannot be said that the services has been rendered in relation to business or commerce. Therefore Service Tax demand under the category of ‘Business Support Services' is not sustainable in law. Assess .....

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..... horities. They collected amounts from buyers for this purpose, which are used for payment of the various statutory dues and sometimes they have collected excess amount. The department is of the view that the amounts excess collected is liable to Service Tax under the category of Business Support Services'. Accordingly, a notice was issued and after due process of law, a demand of Service Tax of R .....

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..... al support services and other transaction processing. 3.1 To qualify within this definition, the activity undertaken as described above should be in relation to business or commerce. When a customer purchases a car from dealers and services are rendered in relation thereto, it cannot be said that the services has been rendered in relation to business or commerce. Therefore, we are prima facie of .....

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