TMI Blog2017 (9) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... lafide intension is proved, therefore penalty under Section 78 imposed by the lower authority is set aside. Interest - Held that: - where there is delay in payment from the due date, interest shall be chargeable on such delayed payment. Appeal allowed - decided partly in favor of appellant. - ST/88010/13 - A/89356/17/STB - Dated:- 31-8-2017 - Mr Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Ms. Chandni Tanna, Advocate for the Appellants Shri. V. R. Reddy, Asstt. Commissioner ( A.R. ) for the Respondent ORDER Per : Ramesh Nair The fact of the case is that appellant are registered with Service Tax Department for providing services of Business Auxiliary Service. The appellant were paying se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the customer of the vehicle towards RTO registration charges, fuel, Pooja material etc. She submits that on these issues in the case of appellant's own group company, issue has been decided in their favour, therefore the issue is no longer res-integra. 3. On the other hand, Shri. V.R. Reddy, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of submissions made by both sides, we find that appellant is not contesting the service tax liability on merit on Business Auxiliary Service i.e. Commission received from the bank and authorized station service, therefore demand on these services is upheld. However, payment already made by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce 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 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 mor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate authority has stated that appellant is a rendering customer relationship services which in our view is incorrect as the definition talks about 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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