TMI Blog2017 (5) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... ties, etc. is chargeable to service tax or otherwise? - Held that: - the same issue in the appellant's own case [2016 (1) TMI 738 - CESTAT MUMBAI], has been decided by this Tribunal in their favor, and was held that the RTO charges and extra charges related thereto does not fall under the support service of business or commerce - appeal allowed - decided in favor of appellant. - ST/88630/13 - A/8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted in 2016-TIOL-190-CESTAT-MUM wherein the Tribunal passed the following order: 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commerce and includes evaluation of prospective customers, telemarketing, processing of purchase orders and fulfilment services, information and tracking of the delivery schedules, managing distribution and logistics, customer relationship management services, accounting and processing of transactions, operational assistance for marketing, formulation of customer service and pricing policies, inf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bout an entity rendering customer relationship management services and not the customer relationship by the appellant himself. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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