https://www.taxtmi.com/caselaws?id=190737 The Tribunal held that the car dealer's registration services did not fall under 'Business Support Service' as they did not support the customers' business. The lower appellate authority was directed to pass a speaking order on the merits without requiring any pre-deposit, allowing the appeal by way of remand. The Tribunal emphasized the significance of accurate service classification for tax purposes and the necessity for authorities to assess cases on their merits rather than dismissing appeals solely on procedural non-compliance. en-us Fri, 22 Feb 2013 00:00:00 +0530 Thu, 05 Apr 2018 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190737 The Tribunal held that the car dealer's registration services did not fall under 'Business Support Service' as they did not support the customers' business. The lower appellate authority was directed to pass a speaking order on the merits without requiring any pre-deposit, allowing the appeal by way of remand. The Tribunal emphasized the significance of accurate service classification for tax purposes and the necessity for authorities to assess cases on their merits rather than dismissing appeals solely on procedural non-compliance. Case-Laws Service Tax Fri, 22 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190737