https://www.taxtmi.com/caselaws?id=797642 Collection of adda-fee by a management contractor operating State-regulated bus terminals under a concession arrangement does not constitute Support Services of Business or Commerce where the fee is authorised as consideration for the contractor's investment and terminal operations. Service tax depends on the contractual nexus between the provider and recipient. In the absence of a direct contract between the contractor and individual bus operators, adda-fee collection is not consideration for business support provided to those operators; service tax is therefore not payable on that basis. en-us Mon, 24 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797642 Collection of adda-fee by a management contractor operating State-regulated bus terminals under a concession arrangement does not constitute Support Services of Business or Commerce where the fee is authorised as consideration for the contractor's investment and terminal operations. Service tax depends on the contractual nexus between the provider and recipient. In the absence of a direct contract between the contractor and individual bus operators, adda-fee collection is not consideration for business support provided to those operators; service tax is therefore not payable on that basis. Case-Laws Service Tax Mon, 24 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797642