https://www.taxtmi.com/caselaws?id=440090 Fee collected by a statutory undertaking for maintenance of bus stands was held not taxable as Business Support Service, because it was a statutory levy linked to discharge of a public function and did not amount to promoting or supporting bus operators' business. The demand on Adda Fee was therefore set aside. The show cause notice was also issued beyond the relevant period, and no valid basis for invoking the extended limitation period was established. The demand to that extent was time-barred, and the consequential penalties could not survive and were set aside. en-us Fri, 07 Jul 2023 00:00:00 +0530 Mon, 10 Jul 2023 07:53:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440090 Fee collected by a statutory undertaking for maintenance of bus stands was held not taxable as Business Support Service, because it was a statutory levy linked to discharge of a public function and did not amount to promoting or supporting bus operators' business. The demand on Adda Fee was therefore set aside. The show cause notice was also issued beyond the relevant period, and no valid basis for invoking the extended limitation period was established. The demand to that extent was time-barred, and the consequential penalties could not survive and were set aside. Case-Laws Service Tax Fri, 07 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440090