2018 (12) TMI 1794

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..... es integra in view of the decision of this Tribunal in Appellant s own case on the very same issue in the matter of Wonder Cars Pvt. Ltd. vs. Commissioner of Central Excise, Pune-I [ 2017 (5) TMI 342 - CESTAT MUMBAI ] while deciding this issue in favour of the Appellant, held that any charges towards the registration of the car cannot be regarded as BAS. There are no reason to deviate from the .....

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..... y the Appellant from customers over and above the legal charges viz. smart card fee, vehicle registration fee etc. for getting the vehicle registered with RTO authorities are liable to service tax under the category of Business Support Service ? 3. We have heard learned Chartered Accountant for the Appellant and learned Authorised Representative for the Revenue and perused the records of the ca .....

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..... e 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 care Pune Pvt. ltd. 2016 (46) STR 655 (Tri-Mum), this Tribunal has taken the same view that any charges towards the registration of the car cannot be regarded as BAS. 4. In view of the above consistent v .....

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