https://www.taxtmi.com/caselaws?id=342604 Amounts collected as registration charges, handling charges, smart card fees and other vehicle registration-related charges were examined under Business Support Services. The definition in section 65(104c) of the Finance Act, 1994 was applied, and it was found that RTO registration and allied charges did not fall within the enumerated service categories. The expression was treated as covering services in the nature of customer relationship management, not a mere customer relationship arising from the appellant's business activity. Relying on earlier decisions, the Tribunal treated the issue as settled and held that the charges were not taxable as Business Support Services, so the demand was set aside. en-us Wed, 26 Apr 2017 00:00:00 +0530 Fri, 02 Jun 2017 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342604 Amounts collected as registration charges, handling charges, smart card fees and other vehicle registration-related charges were examined under Business Support Services. The definition in section 65(104c) of the Finance Act, 1994 was applied, and it was found that RTO registration and allied charges did not fall within the enumerated service categories. The expression was treated as covering services in the nature of customer relationship management, not a mere customer relationship arising from the appellant's business activity. Relying on earlier decisions, the Tribunal treated the issue as settled and held that the charges were not taxable as Business Support Services, so the demand was set aside. Case-Laws Service Tax Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342604