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2016 (1) TMI 738 - CESTAT MUMBAI

2016 (1) TMI 738 - CESTAT MUMBAI - 2016 (42) S.T.R. 1055 (Tri. - 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 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 - Dec .....

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e tax liability on the appellant under the category of Business Support Services . 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 Fees, Vehicle Registration Fees and other extra charges. It is the case of the Revenue that these extra charges collected by the appellant are taxable under the category of Bu .....

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iness Support Services as per section 65(104c) of the Finance Act reads as 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, information and tracking of delivery schedules, managing distribution and logistics, customer relationship management services, accounting and processing of transactions, [opera .....

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