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2019 (10) TMI 497 - AT - Service TaxBusiness Auxiliary Service - collection from the customers for obtaining temporary and permanent registration respectively with the RTO - HELD THAT:- The appellants are collecting some amounts from their customers / purchasers of the cars from their showroom and using the money for getting the vehicle registered with the RTO. Certainly the appellant is rendering a service to the customers and they are also getting a remuneration. However, on this very count, such revenue generated cannot be visited with service tax unless it falls under one or the other definitions of service tax under the various headings given under Section 65. The activity of the appellant does not come under the BAS insofar as it does not support any business whatsoever of the customer. Appeal allowed - decided in favor of appellant.
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