2017 (7) TMI 133

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....e car and miscellaneous activity related to RTO registration. The department's case is that this recovery of charges towards providing services to customers fall under the category of Business Support Service and the same is chargeable to Service Tax. 2. Shri M.P. Joshi, learned Counsel appearing on behalf of the appellant submits that the appellant is contesting only the demand of Service Tax Rs. 8,61,094/- and corresponding interest and penalty. As regard remaining amount of liability they do not contest. As regard the recovery of amount towards registration and handling charges., he submits that the issue is squarely covered by the Tribunal's decision in the case of Wonder Cars Pvt. Ltd. Vs. Commissioner of Central Excise, Pune-....

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....at 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 the definition of Business Support Services as per Section 65(104c) of the Finance Act reads as under: "support services of business and commerce" means services provided in relation to business or commerce and includes evaluation of prospective customers, telemarketing, processing of purchase orders and fulfilment services, information and tracking of the delivery schedules, managing distr....