https://www.taxtmi.com/caselaws?id=270946 Extra charges collected from customers towards RTO registration, smart card fees and vehicle registration fees were not taxable as Business Support Services because they were not shown to be consideration for any service covered by section 65(104c) of the Finance Act, 1994. The statutory definition applies to specified support functions such as customer evaluation, telemarketing, processing of purchase orders, customer relationship management, accounting, transaction processing and infrastructural support; incidental charges linked to sales activity do not satisfy that test. The tribunal set aside the demand and granted consequential relief. en-us Thu, 31 Dec 2015 00:00:00 +0530 Wed, 28 Sep 2016 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270946 Extra charges collected from customers towards RTO registration, smart card fees and vehicle registration fees were not taxable as Business Support Services because they were not shown to be consideration for any service covered by section 65(104c) of the Finance Act, 1994. The statutory definition applies to specified support functions such as customer evaluation, telemarketing, processing of purchase orders, customer relationship management, accounting, transaction processing and infrastructural support; incidental charges linked to sales activity do not satisfy that test. The tribunal set aside the demand and granted consequential relief. Case-Laws Service Tax Thu, 31 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270946