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TMI Blog2013 (2) TMI 807X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidered as supporting the business of their customers - the activity undertaken by the appellant does not come within the purview of ‘Business Support Service’. The issue should have been examined on merits by the lower appellate authority, which he has not done - appeal allowed by way of remand. - ST/435/2012-Mum - Final Order No. A/369/2013-WZB/C-I(CSTB) and Stay Order No. S/273/2013-WZB/C- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere used towards the expenses in getting the motorcar registered and sometimes there are amounts received in excess, which they retained. The department was of the view that the services rendered by the appellant to the buyers of motorcar come under the category of Business Support Service and accordingly, a demand notice was issued for the excess amount retained by them in respect of the regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance with the provisions of Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Hence, the appellant is before us. 3. The learned Counsel for the appellant submits that the classification of the services proposed in the show cause notice and the Order-in-Original by the adjudicating authority under the category of Business Support Service is not sustaina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ides. 5.1 We are prima facie of the view that the activity undertaken by the appellant does not come within the purview of Business Support Service . The appellant is rendering assistance to their client in getting the motor vehicle registration done. The said activity, by no stretch of imagination, can be considered as supporting the business of their customers. Therefore, the issue should ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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