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

By Shabna Rahim - On July 9, 2023 10:00 pm - 2 mins read
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 ā€œBusiness Support Serviceā€ as they are discharging their functions as a statutory authority.  Chandigarh Transport Corporation, the appellant assessee was engaged in providing…

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