2013 (12) TMI 1376

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....der the category of 'business support services' allegedly provided by the appellant during the period 2006-07 to 2009-10. 2. The appellant had been awarded a contract by M/s. Punjab State Bus Stand Management Co. Ltd. (hereinafter referred to as PUNBUS) for operation and maintenance of bus stand at various places for collection of 'adda' fees. Such adda fees being collected by the appellant for allowing transporters using various facilities such as embarking/disembarking of passengers, to issue tickets, to use public conveniences etc. at the respective bus terminal/stands. According to the Revenue such collection of adda fees for providing facilities to the transporters/operators amounts to providing 'business support services' and is....

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....ng deposited with the statutory authorities and they have been authorised by the Govt. of Punjab to collect the same. They also referred to the decision of Commissioner (Appeals) in the case of Kadamba Transport Corporation Ltd. reported as 2010 (19) S.T.R. 617 (Commer. Appl.) wherein under similar circumstances, it was held that charging of adda fees from private bus operators is not a consideration for providing any services but collection is an obligation imposed under the law. He submits that at the most, it can relate to renting of immovable property wherein parking services have been specifically excluded. As such exclusion of parking services is indicative of legislative intent and no service tax can be leviable on the same. He also ....