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Wonder Cars Pvt. Ltd. Versus Commissioner of Central Excise, Pune I

2016 (1) TMI 738 - CESTAT MUMBAI

Provision 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 .....

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63/2016-WZB/STB - Dated:- 31-12-2015 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri Sagar Shah, CA with Shri K Khairnar, Adv For the Respondent : Shri Vikram Kaushik, AC(AR) ORDER Per M V Ravindran This appeal is dire .....

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vices . 4. It is seen from the records that the appellant herein is authorized dealer of Maruti Cars. The appellant is also receiving an amount from their customers who purchase cars from them, an amount which is RTO registration charges, Smart Card .....

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st appellate authority has recorded the findings that the appellant by extending these services rendered to build a strong supportive relationship with people and more so with the customers get covered under the category of Business Support Services .....

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under: (104c) "support services of business or commerce" means services provided in relation to business or commerce and includes evaluation of prospective customers, telemarketing, processing of purchase orders and fulfillment services, in .....

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service and pricing policies, infrastructural support services and other transaction processing. Explanation . - For the purposes of this clause, the expression "infrastructural support services" includes providing office along with office .....

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