TMI Blog2018 (2) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the said definition. Therefore, the definition of business support service will not cover the services rendered by the appellant even in the residual category of other transaction processing - appeal allowed - decided in favor of appellant. - Appeal No. ST/89422 and 89424/13 - A/85260-85261/2018 - Dated:- 29-1-2018 - Shri S.S. Garg, Judicial Member And Shri C.J. Mathew, Technical Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ump sum amount from their customers. These amounts were used towards getting the motorcars registered and the excess amounts received were retained by the appellants. It was alleged that the services rendered by the appellants to the buyers of motorcars was covered under the category of Business Support Services . Accordingly demand notices were issued to the appellants asking them to pay service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erused the records. 6. None appeared on behalf of the appellant but made a written submission and requested the Tribunal to decide the same on the basis of written submissions. 7. On the other hand, learned A.R defended the impugned order. 8. Considered the written submissions of the appellant. In the written submission, the appellant has submitted that in a similar case of the appellant, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of this Tribunal in the case of M/s Wonder Cars Pvt. Ltd. v. CCE Pune-I 2016 (42) STR 1055 (Tri-Mum) wherein it has been held that the said definition covers services which are rendered as indicated therein. In the case in hand, the amount collected as extra charges is not for any of the services which are enumerated in the said definition. Therefore, the definition of business support se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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