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TMI Blog2018 (2) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... S.S. Garg The appellants have filed these two appeals against a common impugned order dated 14.08.2013 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has upheld the order-in-original. 2. Since the issues involved in both the appeals are identical, hence both the appeals are being disposed of by this common order. 3. Briefly stated facts of the case are that M/s My cars ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority confirmed the demand in both the show-cause notices. Aggrieved by the orders, appellant filed appeals before the Commissioner (Appeals) who directed the appellant to pre-deposit the entire amount of service tax demanded by the order-in-original dated 8th November 2011 and the appellant failed to pre-deposit the said amount. Consequently, the appeals were dismissed without going into the meri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals), Pune vide order-in-appeal dated 5th October 2017 and a copy of the said order is also annexed with the written submissions. We also find that the Commissioner (Appeals) in his order dated 5th October 2017 has held that the handling charges collected by the appellant for RTO registration which includes smart card fees and vehicle registration fees are not for any support by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... processing . 8.1 We also find that the ratio of the decision of the Tribunal in the case of Wonder Cars Pvt. Ltd. (supra) is applicable in the present case and, therefore, following the ratio of the same, we are of the considered opinion that the impugned order has not considered the decision cited (supra) and the same is set aside by allowing the appeal of the appellant. ( Dictated and pronounc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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