2016 (1) TMI 738

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....agar Shah, CA with Shri K Khairnar, Adv For the Respondent : Shri Vikram Kaushik, AC(AR) ORDER Per M V Ravindran This appeal is directed against the Order-in-appeal no. PI/RKS/73/2012 dated 21/03/2012. 2. Heard both sides and perused the records. 3. The issue involved in this appeal is regarding the service tax liability on the appellant under the category of "Business Support Se....

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.... business of sales of cars. 5. We find that the findings recorded by the lower authorities are incorrect as the definition of Business Support Services as per section 65(104c) of the Finance Act reads as under: "(104c) "support services of business or commerce" means services provided in relation to business or commerce and includes evaluation of prospective customers, telemarketing, p....

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.... services which are rendered as indicated therein. In the case in hand, the amount collected as extra charges is not for any of the services which are enumerated in the said definition. The first appellate authority has stated that appellant is a rendering customer relationship services which in our view is incorrect as the definition talks about an entity rendering customer relationship managemen....