Collection of Adda Fee by Transport Corporation Part of Statutory Functions Not “BAS”: CESTAT [Read Order]

Collection of Adda Fee - Transport Corporation - Statutory Function - BAS - CESTAT - taxscanCollection of Adda Fee - Transport Corporation - Statutory Function - BAS - CESTAT - taxscan

The Chandigarh bench of the Custom, Excise and Service Tax Appellate Tribunal (CESTAT) held that the collection of adda fee or bus stand fee by the transport corporation cannot be equated to “Business Support Service” as they are discharging their functions as a statutory authority.  Chandigarh Transport Corporation, the appellant assessee was engaged in providing…

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