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TMI Blog2017 (7) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... the customer of cars is not in relation to business of commerce of the customer of cars. Therefore service in question is not covered under Business Support Service - appeal allowed - decided in favor of appellant. - ST/88652/13 - A/88149/17/STB - Dated:- 29-6-2017 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri M.P. Joshi, Advocate for Appellant Shri S.R. Nair, Examining Officer (A.R.) for Respondent ORDER Per: Ramesh Nair The fact of the case is that the appellant is engaged in sale of cars, in addition to the trading of cars. They are recovering amounts from the customers of the cars towards Registration charges, Handling charges. These charges are towards registration fees of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the identical issue has been decided by the Tribunal in the case of Wonder Cars Pvt. Ltd. (supra) wherein Tribunal passed the following order:- 3. The issue involved in this appeal is regarding the service tax liability on the appellant under the category of Business Support Services . 4. It is seen from the records that the appellant herein is authorized dealer of Maruti Cars. The appellant is also receiving an amount from their customers who purchase cars from them, an amount which is RTO registration charges, Smart Card Fees, Vehicle Registration Fees and other extra charges. It is the case of the Revenue that these extra charges collected by the appellant are taxable under the category of Business Support Services exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition 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 authority has stated that appellant is a rendering customer relationship services which in our view is incorrect as the definition talks about an entity rendering customer relationship management services and not the customer relationship by the appellant himself. In our view the definition of 'Business Support Services' will not cover the services rendered by the appellant even in the residual category of other transaction processing . 6. In view of the foregoing, we hold that the impugned order is unsustainable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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