TaxTMI 
TaxTMI 
2017 (5) TMI 342
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....ondent ORDER Per: Ramesh Nair 1. The issuer involved is that whether the amount collected by the appellant under the name of registration charges or handling charges from the customers over and above the legal charges, viz., smart card and vehicle registration fees for getting the vehicle registered with the RTO authorities, etc. is chargeable to service tax or otherwise. 2. Heard both....
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....authority has recorded the findings that the appellant by extending these services rendered to build a strong supportive relationship with people and more so with the customers, get covered under the category of Business Support Services and covered directly in relation to their main business of sales of cars. 5. We find that the findings recorded by the lower authorities are incorrect as....
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....ce along with office utilities, lounge, reception with the competent personnel to handle messages, secretarial services internet and telecom facilities, pantry and security". It can be seen from the above reproduced definition that the said definition covers services which are rendered as indicated therein. In the case in hand, the amount collected as extra charges is not for any of the s....
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....s been decided in the appellant's case wherein it was held that the RTO charges and extra charges related thereto does not fall under the support service of business or commerce. Similar issue was decided by the Division Bench of this Tribunal in the case of Sehgal Wheels Pvt. Ltd. 2017-TIOL-564-CESTAT MUM wherein the Tribunal following the above order in the case of appellants allowed the app....