TMI Blog2016 (12) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... vers services which are rendered as indicated therein - demand unsustainable as held in this identical case - appeal allowed - decided in favor of appellant. - Appeal No. ST/705/12 & ST/88975/14-Mum - Order No. A/94498-94499/16/STB - Dated:- 30-11-2016 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Ms. Chandani Tanna, Advocate for the Appellant Shri B. Kumar Iyer, Superintendent (A.R.) for the Respondent ORDER Per: M.V. Ravindran These two appeals are directed against Order-in-Appeal Nos. P-I/MMD/141/2012 dated 27.07.2012 PUN-EXCUS-001-APP-37-14-15 dated 04.06.2014 passed by the Commissioner of Central Excise (Appeals), Pune-I, wherein the first appellate authority has upheld the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 Business Support Services except for actual RTO registration charges. The first 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 and covered directly in relation to their main business of sales of cars. 5. We find that the findings recorded by the lower authorities are incorrect as the definition of Bus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In our view the definition of Business Support Services will not cover the services rendered by the appellant even in the residual category of other transaction processing . 6. In view of the foregoing, we hold that the impugned order is unsustainable and liable to be set aside and we do so. The impugned order is set aside and the appeal is allowed with consequential relief, if any. 3. It can be seen that on identical issue the Bench has taken a view in favour of appellant/assessee herein. We do not find any reason to deviate from such a view already taken. 4. In view of the foregoing, the impugned orders are set aside and the appeals are allowed with consequential relief, if any. ( Operative portion of the order pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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