2018 (12) TMI 1804

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.... the applicant appellant Shri Dilip Shinde, Assistant Commissioner (AR) for the respondent ORDER PER: C J MATHEW The appeal of M/s Sehgal Wheels Pvt Ltd against order-in-appeal no. PUN-EXCUS-001-APP-183-14-15 dated 4th February 2015 of Commissioner of Central Excise (Appeals), Pune - I pertains to certain charges recovered by appellant from customers purportedly for getting the vehicle....

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....r-in-appeal no. P-I/MMD/141/2012 dated 27th July 2012 and PUN-EXCUS-001-APP-37-14-15 dated 4th June 2014 of Commissioner of Central Excise (Appeals), Pune - I in decision of 30th November 2006. On perusal of the said order, which held that '2. The issue involved in these two appeals in regarding the Service Tax liability under the category of "Business Support Services" for the period Jul....

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....s 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 distribution and logistics, customer relationshi....