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2013 (6) TMI 361 - AT - Service TaxBusiness Support Services - collected of excess amount to undertook the activity of registration of the car on behalf of the buyers with the RTO authorities - Dealer of Maruti Cars - Held that:- To qualify within this definition of “Support services of business or commerce” the activity undertaken as described should be in relation to business or commerce. When a customer purchases a car from dealers and services are rendered in relation thereto, it cannot be said that the services has been rendered in relation to business or commerce. Therefore Service Tax demand under the category of ‘Business Support Services' is not sustainable in law. Assessee granted waiver from pre-deposit of the dues adjudged and stay recovery thereof during pendency of the appeal.
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