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TMI Blog2019 (12) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision of the Tribunal in WONDER CARS PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE I [ 2016 (1) TMI 738 - CESTAT MUMBAI ] where it was held that the customer of car is not a business entity, so called business service to 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. - HON BLE MR C J MATHEW, MEMBER (TECHNICAL) AND HON BLE MR AJAY SHARMA, MEMBER (JUDICIAL) Ms Chandani Tanna, Ms Padmavati Patil, Shri Makrand Joshi Advocate for the appellant Shri SB Mane, Assistant Commissioner (AR) for the respondent ORDER PER: C J MATHEW The issue in these appeals, against orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 except for actual RTO registration charges. The fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 and liable to be set aside and we do so. The impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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