2019 (12) TMI 337

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....EXCUS-001-APP-0108-15-16 dated 19th October 2015 of Commissioner of Central Excise (Appeals), Pune - I, pertains to the leviability of tax as provider of 'support service of business or commerce', as defined in section 65(104c) of Finance Act, 1994, on the charges collected by appellants for getting the vehicles sold by them registered under the Motor Vehicles Rules and obtaining of smart card and similar documents for the buyers. 2. Learned Counsel for the appellant submits that the issue is covered by the decision of the Tribunal in Kundan Cars Pvt Ltd v. Commissioner of Central Excise, Pune - I [2017-TIOL-2860-CESTAT-MUM] which has relied upon the decision of the Tribunal in Wonder Cars Pvt Ltd v. Commissioner of Central Excise, Pune - ....

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.... 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: "(104c) "support services of business or commerce" 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 managem....