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    <description>The Appellate Tribunal CESTAT MUMBAI allowed the appeal of M/s Sehgal Wheels Pvt Ltd, setting aside the order confirming recovery of charges for vehicle registration and smart card issuance. The Tribunal found that the extra charges collected did not fall under the definition of Business Support Services as per the Finance Act, thereby ruling in favor of the appellant and relieving them from tax recovery, interest, and penalties imposed.</description>
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