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2013 (12) TMI 1376 - AT - Service TaxWaiver of pre deposit - Demand of service tax - Valuation - Business support services - Collection of adda fees - Held 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 - adda fees levied by District Magistrate as per authorization of Govt. is a statutory levy and cannot be held to be issue 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.
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