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2017 (7) TMI 133 - AT - Service TaxBusiness Support Services - charges towards registration fees of the RTO and also some incidental services such as providing Number Plate of the car and miscellaneous activity related to RTO registration - Held that: - the identical issue has been decided by the Tribunal in the case of Wonder Cars Pvt. Ltd. [2016 (1) TMI 738 - CESTAT MUMBAI], where the RTO registration charges i.e. Smart card fees, vehicle registration fees and other extra charges was held not to be under Business Support Service, accordingly the demand was dropped - In the present case, the customer of car is not a business entity, so called business service to the customer of cars is not in relation to business of commerce of the customer of cars. Therefore service in question is not covered under Business Support Service - appeal allowed - decided in favor of appellant.
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