Adda Fee cannot be equated to ‘Business Support Service’

Chandigarh Transport Corporation Vs Commissioner of Central Excise (CESTAT Chandigarh) In a noteworthy ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Chandigarh held that the collection of Adda Fee by Chandigarh Transport Corporation does not equate to “Business Auxiliary Service” (BAS). The judgment came in response to an appeal by the transport corporation against a previous order issued under the impression that the appellants provided taxable services including “Support Services of Business and Commerce.” Upon review, the tribunal noted ...