https://www.taxtmi.com/highlights?id=50625 Support service of business or commerce - Valuation - charges collected towards registration of motor vehicle, smart card etc. - customer of car is not a business entity, so called business service to the customer of cars is not in relation to business of commerce of the customer of cars. Therefore service in question is not covered under Business Support Service en-us Mon, 09 Dec 2019 12:46:32 +0530 Mon, 09 Dec 2019 12:46:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50625 Support service of business or commerce - Valuation - charges collected towards registration of motor vehicle, smart card etc. - customer of car is not a business entity, so called business service to the customer of cars is not in relation to business of commerce of the customer of cars. Therefore service in question is not covered under Business Support Service Highlights Service Tax Mon, 09 Dec 2019 12:46:32 +0530 https://www.taxtmi.com/highlights?id=50625