2020 (2) TMI 1066

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..... nt Commissioner, Authorised Representative for the Respondent ORDER Demand of Service Tax of Rs. 1,50,051/- on administrative charges collected during sale of vehicle and its confirmation in Order-in-Original as well as Order-in-Appeal along with interest and equivalent penalty under Section 78 and Rs. 10,000/- penalty under Section 77 of the Finance Act, 1994 for not registering the firm is ass .....

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..... cation confirming duty demand and its approval by the Commissioner (Appeals). Order of the Commissioner (Appeals) confirming such duty demand along with interest and penalties is challenged by the appellant before this forum. 3. I had heard submissions from both the sides with decided case laws in the case of Sehgal Wheels Pvt. Ltd. Vs. Commissioner of Central Excise & Service Tax Appeal No. ST/8 .....

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..... vities of the appellant as to if fall within the same definition of 'Business Support Service' since the same would amount to classification of services which a Single Member Bench is not empowered under the statue to classify. 4. A close perusal of the case record would, however, reveal that appellant had collected those charges on the sale invoices itself as part of price of vehicle sold and on .....

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