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2018 (2) TMI 406 - AT - Service TaxScope of business support services - amounts were used towards getting the motorcars registered and the excess amounts received were retained by the appellants - Held that: - In the case in hand, the amount collected as extra charges is not for any of the services which are enumerated in the said definition. Therefore, the definition of business support service will not cover the services rendered by the appellant even in the residual category of other transaction processing - appeal allowed - decided in favor of appellant.
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