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2013 (2) TMI 807 - AT - Service TaxBusiness Support Service - services relating to registration of the car - Held that: - The appellant is rendering assistance to their client in getting the motor vehicle registration done. The said activity, by no stretch of imagination, can be considered as supporting the business of their customers - the activity undertaken by the appellant does not come within the purview of ‘Business Support Service’. The issue should have been examined on merits by the lower appellate authority, which he has not done - appeal allowed by way of remand.
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