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Service Tax - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Support Services of Business and Commerce or not - Adda Fees/ ...


Service Tax on Adda Fees Unjustified: Entity Acts as Statutory Authority, Not Business Promoter.

July 10, 2023

Case Laws     Service Tax     AT

Support Services of Business and Commerce or not - Adda Fees/ bus stand fee - collection of Adda Fee cannot be equated to “Business Support Service” as they are discharging their functions as a statutory authority rather than promoting the business of bus operators - the demand on this count cannot be sustained. - AT

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