https://www.taxtmi.com/caselaws?id=389454 The Tribunal concluded that charges collected for vehicle registration and smart cards do not constitute 'Business Support Services' under section 65(104c) of the Finance Act, 1994. Consequently, the Tribunal set aside the impugned order, allowing the appeals. This decision aligns with judicial precedents, including the Wonder Cars Pvt Ltd case, confirming these charges are not taxable under the specified category. en-us Wed, 17 Jul 2019 00:00:00 +0530 Thu, 07 Nov 2024 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389454 The Tribunal concluded that charges collected for vehicle registration and smart cards do not constitute 'Business Support Services' under section 65(104c) of the Finance Act, 1994. Consequently, the Tribunal set aside the impugned order, allowing the appeals. This decision aligns with judicial precedents, including the Wonder Cars Pvt Ltd case, confirming these charges are not taxable under the specified category. Case-Laws Service Tax Wed, 17 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389454