TMI Blog2019 (12) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... t the customer of car is not a business entity, so called business service to the customer of cars is not in relation to business of commerce of the customer of cars. Therefore service in question is not covered under Business Support Service - appeal allowed - decided in favor of appellant. - Service Tax Appeal No: 87573 of 2015, 85139 of 2016, 85088 of 2016 - A/86523-86525/2019 - Dated:- 17-7-2019 - HON BLE MR C J MATHEW, MEMBER (TECHNICAL) AND HON BLE MR AJAY SHARMA, MEMBER (JUDICIAL) Ms Chandani Tanna, Ms Padmavati Patil, Shri Makrand Joshi Advocate for the appellant Shri SB Mane, Assistant Commissioner (AR) for the respondent ORDER PER: C J MATHEW ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es such as handling charges which include providing Number Plate of the car etc. We find that the identical issue has been decided by the Tribunal in the case of Wonder Cars Pvt. Ltd. (supra) wherein Tribunal passed the following order:- 3. The issue involved in this appeal is regarding the service 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndle messages, secretarial services, internet and telecom facilities, pantry and security; It can be seen from the above reproduced definition 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. The first appellate 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 se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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