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2016 (1) TMI 738 - AT - Service TaxProvision of additional services to the purchaser of Cars - collection of RTO registration charges, Smart Card Fees, Vehicle Registration Fees and other extra charges - Business Support Services or Not - Held that:- The findings recorded by the lower authorities are incorrect as the definition of Business Support Services as per section 65(104c) of the Finance Act - Demand is unsustainable and liable to be set aside - Decided in favor of assessee.
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