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2010 (6) TMI 667 - COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX (APPEALS), GOALevy of service tax - stand fees - The Stand fees are a statutory levy of the local State Government - Collection of stand fee is not for any specific service rendered by them, but is a flat rate of charge to one category of buses namely, private bus operators, it cannot be said that the amount so collected is by way of service charge - whether the stand fees is classified under Business Support services or otherwise and is taxable or otherwise? - Held that: - The stand fees are for enhancing the revenue of the KTC to cope up with the stand maintenance expenditures. Service tax can be demanded only when KTC collects service charge for “any of the services rendered” by them - Collection of stand fee is not for any specific service rendered by them, but is a flat rate of charge to one category of business namely, private bus operators, it cannot be said that the amount so collected is by way of service charge. Therefore, no service tax is payable for the stand fees collected by the appellant. Revision allowed - decided in favor of assessee.
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