https://www.taxtmi.com/caselaws?id=148669 The court held that stand fees collected by KTC are a state statutory levy, not subject to service tax, as they are for maintaining bus stands, not specific services. Bus terminal services are not taxable under service tax. Bus stands are public utility services, not business support services, exempt from service tax. Stand fees are akin to parking fees, exempt under renting of immovable property services. Interest under Section 75 is inapplicable if the service is not taxable. Relief under Section 80 was granted from penalties. The appeal was allowed, setting aside the order as stand fees are not subject to service tax. en-us Thu, 24 Jun 2010 00:00:00 +0530 Fri, 05 May 2017 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148669 The court held that stand fees collected by KTC are a state statutory levy, not subject to service tax, as they are for maintaining bus stands, not specific services. Bus terminal services are not taxable under service tax. Bus stands are public utility services, not business support services, exempt from service tax. Stand fees are akin to parking fees, exempt under renting of immovable property services. Interest under Section 75 is inapplicable if the service is not taxable. Relief under Section 80 was granted from penalties. The appeal was allowed, setting aside the order as stand fees are not subject to service tax. Case-Laws Service Tax Thu, 24 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148669