2023 (7) TMI 363

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....on that the appellants provided taxable services under (a) renting of immovable property (b) selling of space and time for advertisement and (c) support service of business and commerce. A show cause notice dated 21.01.2010 has been issued to the appellants and the same was  confirmed by the impugned OIO dated 21.10.2010. Hence, the present appeal. 2. Shri R.K. Hasija assisted by Shri ShivangPuri appearing on behalf of the appellant submits that the impugned order wrongly classifies Adda Fees/ bus stand fee as per "Support Services of Business and Commerce"; bus stands are constructed by the Government as a public utility service and not for the purpose of supporting the business of bus operators; Adda Fees is collected as a statutory....

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....vidual for any consideration. Therefore, such an activity performed by a sovereign/public authority under the provisions of law does not constitute provision of taxable service to a person and, therefore, no service tax is leviable on such activities." He relies upon B.G. Shirke Constructions Technology Ltd. 2014 (33) STR 77 and submits that collection of statutory fees does not make the bus stand a commercial building. He also submits that Union Territory Government which is managing the depots cannot be considered to be a person for the purpose of "Business Support Service"; as defined under General Clauses Act, person does not include the State or Union Government. He relies upon Deputy Commissioner of Police, Jodhpur-2017 (48) STR 275 (....

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....he appellants are paying service tax on account of selling space for advertisement purposes on the premises of the bus stand as well as on the buses. We find that the appellants have paid the amount of Rs.27,25,073/-(for the period 01.05.2006 to 30.06.2008) and Rs.6,86,145/- (for the period May 2009 to June 2010) on being pointed out for provision of space for advertisement. The dispute is in relation to the Adda Fees collected by the undertaking. In view of the case records and the submissions of the appellant, we find that the appellants are performing a statutory function in respect of maintenance of the bus stands. In the course of the same, they are collecting some fee from the bus operators. In view of the case laws cited above, we fi....