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2023 (7) TMI 363 - AT - Service TaxClassification of services - Support Services of Business and Commerce or not - Adda Fees/ bus stand fee - management and maintenance of non-commercial Government business - time limitation - penalty - HELD THAT:- It is evident from the records of the case that the appellants are paying service tax on account of selling space for advertisement purposes on the premises of the bus stand as well as on the buses. The appellants have paid the amount of Rs.27,25,073/-(for the period 01.05.2006 to 30.06.2008) and Rs.6,86,145/- (for the period May 2009 to June 2010) on being pointed out for provision of space for advertisement. The dispute is in relation to the Adda Fees collected by the undertaking - 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. However, the appellants are already discharging the service tax on space rented out for advertisement. Time Limitation - Penalties - HELD THAT:- Whereas the demands are relatable to the period 01.05.2006 to 30.06.2008. Show cause notice has been issued on 21.01.2010, clearly beyond the limitation. On this count too, major portion of the demand raised in the show cause notice cannot be upheld. More so, penalties imposed cannot be sustained. Appeal allowed.
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