2013 (6) TMI 361

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....t :Shri D D Joshi, Supdt (Pune) Per: P R Chandrasekharan: The appeal and stay application are directed against the Order-in-Appeal no. P-I/RKS/108/2012 dated 07.05.2012 passed by the Commissioner of Central Excise & Service Tax (Appeals), Pune-I. 2. The appellant M/s My Car (Pune) Pvt. Ltd. are dealers of Maruti motor cars. Since the motor car is to be registered prior to delivery of the ....

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....siness or commerce" as defined under Section 65(104c) means services provided in relation to business or commerce and includes evaluation of prospective customers, telemarketing, processing of purchase orders and fulfillment services, information and tracking of delivery schedules, managing distribution and logistics, customer relationship management services, accounting and processing of transact....