TMI Blog2018 (12) TMI 1804X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- Issue decided in the case of WONDER CARS PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE I [ 2016 (1) TMI 738 - CESTAT MUMBAI ] where it was held that The findings recorded by the lower authorities are incorrect as the definition of Business Support Services as per section 65(104c) of the Finance Act and Demand is unsustainable and liable to be set aside. Demand do not su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... December 2011. The notice issued for recovery for tax of ₹ 4,09,516/- on the amount was confirmed by the order of the original authority along with interest thereon and imposition of penalty under section 76, 77 and 78 of Finance Act, 1994 which, having been upheld in impugned order, is before us. 2. We have heard Learned Counsel for appellant and Learned Authorised Representative. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers, apart from the sale price of the vehicles. It was contended by the appellant before the lower authorities that extra charges are nothing RTO Registration charges, Smart Card fees, vehicle registration fees, fuel cost, number plate cost, articles of pooja of vehicle, documentation charges and handling charges. by following the decision of the Tribunal in Wonder Cars Pvt Ltd v. Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pricing policies, infrastructural support services and other transaction processing. Explanation. - For the purpose of this clause, the expression infrastructural support services includes providing office along with office utilities, lounge, reception with the competent personnel to handle messages, secretarial services internet and telecom facilities, pantry and security . It can be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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