2019 (10) TMI 497

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....i Raghavendra B Hanjeer, Adv For the Appellant Shri Madhupsharan, Asst. Commissioner (AR) For the Respondent ORDER PER: P. ANJANI KUMAR Today, the stay petition has been listed for hearing. However, since the issue involved in the appeal falls in a narrow compass, we take up the appeal itself for final disposal, with the consent of both sides. 2. M/s. RNS Motors are dealers of cars ....

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.... CCE, Pune-I [2016(42) STR 1055 (Tri. Mumbai)]; Arpanna Automotives Pvt. Ltd. Vs. CC&CE [2016(43) STR 397 (Tri.)] and Toyota Lakozy Auto Pvt. Ltd. Vs. CST&CE, Mumbai II &V [2017(52) STR 299 (Tri. Mum.)]. 4. Per contra, the learned AR reiterates the finding of the Order-in-Review. 5. Heard both sides and perused the records of the case. We find that the appellants are collecting some amounts ....

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....port any business whatsoever of the customer. We also find that Tribunal has taken a stand that such amounts collected for facilitating the registration from the RTO is not taxable under service tax. We find that Tribunal in the case of Toyota Lakozy Auto Pvt. Ltd. (supra) has held in para 5 as under:- 5. Appellant charges a fee from customers for the registration of their vehicles with t....

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....Tax demand of the amount retained by the appellant in respect of RTO registration fees is not-sustainable. The impugned order is set aside. This Bench in the case of Wonder Cars Pvt. Ltd. v. Commissioner of Central Excise, Pune-I - 2016-TIOL-190-CESTAT-MUM has held that amount collected as extra charges for RTO registration is not covered under "support services of business and commerce". ....