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TMI Blog2017 (5) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... The issuer involved is that whether the amount collected by the appellant under the name of registration charges or handling charges from the customers over and above the legal charges, viz., smart card and vehicle registration fees for getting the vehicle registered with the RTO authorities, etc. is chargeable to service tax or otherwise. 2. Heard both sides. 3. On careful consideration of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t by extending these services rendered to build a strong supportive relationship with people and more so with the customers, get covered under the category of Business Support Services and covered directly in relation to their main business of sales of cars. 5. We find that the findings recorded by the lower authorities are incorrect as the definition of Business Support Services as per Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnel to handle messages, secretarial services internet and telecom facilities, pantry and security". It can be seen from the above reproduced definition that the said definition covers services which are rendered as indicated therein. In the case in hand, the amount collected as extra charges is not for any of the services which are enumerated in the said definition. The first appellate authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tra charges related thereto does not fall under the support service of business or commerce. Similar issue was decided by the Division Bench of this Tribunal in the case of Sehgal Wheels Pvt. Ltd. 2017-TIOL-564-CESTAT MUM wherein the Tribunal following the above order in the case of appellants allowed the appeal of the assessee. In another case of My Car Pune Pvt. Ltd. 2016 (46) STR 655 (Tri-Mum), ..... X X X X Extracts X X X X X X X X Extracts X X X X
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