9911796707
TMI Blog2013 (12) TMI 1376X X X X Extracts X X X X X X X X Extracts X X X X ..... ue of any specific service provided and is not leviable to service tax under category of ‘business support services’ - appellant should not be directed to deposit any amount of tax on this count in view of the above order of Commissioner (Appeals). Otherwise also we find that the demand stands raised by invoking longer period of limitation which cannot be held to be justified. The matter at the most involves interpretation of legal provision and cannot be held to be on account of any mala fide intent on the part of the appellant - Following decision of Kadamba Transport Corporation Ltd. reported as [2010 (6) TMI 667 - COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX (APPEALS), GOA] - Stay granted. - ST/1769/2012 - Stay Order No. 555 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. Further, an amount of Rs. 10,55,183/- is demanded in respect of man power recruitment or supply agency services and an amount of Rs. 1,06,461/- under the category of management, maintenance or repair service in respect of repairing of roads undertaken for municipal committees. 4. Arguing on the main demand, ld. advocate for the appellant submits that adda fees was being collected from the buses on entering the bus stand as also for various services like providing counters for selling tickets and related infrastructure for parking of buses. The said collection of adda fees is statutory fee collected as per directions of Punjab Govt. and it cannot be held that they have provided services to the bus operators. Adda fee is the charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. After hearing both the sides and after going through the impugned order of Commissioner, we at this stage, take note of two facts, first that adda fees is collected as a statutory fees and secondly land used for parking stands specifically excluded from the provisions of renting of immovable property. If that be so, we are prima facie opinion that collection of adda fees at the specifically rates prescribed by the Govt., cannot be held to be a service provided to the transporters/operators of buses. 6. At this stage, we also take note of the decision of Commissioner (Appeals) in the case of Kadamba Transport Corporation Ltd. reported as 2010 (19) S.T.R. 617 (Commr. Appl.) holding that adda fees levied by District Magistrate as per aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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