2026-VIL-1331-CESTAT-CHD-ST
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SERVICE TAX CESTAT Cases

Service Tax – Taxability of shelters and facilities provided by local authority to bus operators – Appellant-Nagar Panchayat, provided shelters and facilities with toilets to bus operators at bus stop and collected Adda Fees for maintenance of the facilities - Department contended that Adda Fees collected constituted consideration for Business Support Services rendered and demanded service tax along with interest and penalty – Whether facilities provided by local authority for public use and Adda Fees collected constitute taxable services under Business Support Services – HELD – Appellant is a statutory body performing functions in terms of Article 243W of the Constitution of India. Facilities provided by Nagar Panchayat are created in public interest and cannot be said to be created to support business of bus operators - Before 01.07.2012, CBEC Circular No.96/7/2007-ST clarified that activities assigned to and performed by sovereign or public authorities are statutory duties and fee charged for same is not liable to service tax - For period after 01.07.2012, under Negative List Regime, Notification No.30/2012 dated 20.06.2012 exempts services provided by government or local authority by way of support services and service tax if any is required to be paid by recipient of service and not by appellant - The appellant not liable to pay service tax on facilities created for common public use even if Adda Fee collected from bus operators for maintenance of facility – The demand is set aside and the appeal is allowed
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