https://www.taxtmi.com/caselaws?id=759412 CESTAT Chandigarh held that appellant was liable for service tax on Adda Fees collected from bus operators for providing infrastructure facilities, as contractors with commercial motives cannot be equated to sovereign authorities. However, demands for manpower recruitment services were set aside due to lack of evidence and denial of natural justice. Service tax on rental income was rejected as the department failed to establish service provider-recipient relationship. Extended limitation period was not applicable except for Adda Fees, which was restricted to normal limitation period. Appeal partly allowed with remand to adjudicating authority. en-us Fri, 27 Sep 2024 00:00:00 +0530 Tue, 01 Oct 2024 08:23:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759412 CESTAT Chandigarh held that appellant was liable for service tax on Adda Fees collected from bus operators for providing infrastructure facilities, as contractors with commercial motives cannot be equated to sovereign authorities. However, demands for manpower recruitment services were set aside due to lack of evidence and denial of natural justice. Service tax on rental income was rejected as the department failed to establish service provider-recipient relationship. Extended limitation period was not applicable except for Adda Fees, which was restricted to normal limitation period. Appeal partly allowed with remand to adjudicating authority. Case-Laws Service Tax Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759412