https://www.taxtmi.com/caselaws?id=345021 Charges collected for RTO registration, handling and other incidental vehicle-registration activities were held not taxable as Business Support Service. The Tribunal noted that Business Support Service under Section 65(104c) of the Finance Act, 1994 covers specified support functions such as customer relationship management, infrastructural support and transaction processing, and that the impugned charges did not fall within those functions. It also found that the recipient was not a business entity and that the services were not shown to be rendered in relation to the customer's business or commerce. The demand was therefore unsustainable and the impugned order was set aside. en-us Thu, 29 Jun 2017 00:00:00 +0530 Fri, 28 Jul 2017 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345021 Charges collected for RTO registration, handling and other incidental vehicle-registration activities were held not taxable as Business Support Service. The Tribunal noted that Business Support Service under Section 65(104c) of the Finance Act, 1994 covers specified support functions such as customer relationship management, infrastructural support and transaction processing, and that the impugned charges did not fall within those functions. It also found that the recipient was not a business entity and that the services were not shown to be rendered in relation to the customer's business or commerce. The demand was therefore unsustainable and the impugned order was set aside. Case-Laws Service Tax Thu, 29 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345021