Service tax not applicable on space provided on bus roofs for parcel transport

Rajasthan State Road Transport Corporation Vs Commissioner of Central Excise and Service Tax Commissionerate (CESTAT Delhi) Introduction: The Delhi Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) recently adjudicated the case of Rajasthan State Road Transport Corporation (RSRTC) vs. Commissioner of Central Excise and Service Tax Commissionerate. The Tribunal ruled on whether the service tax demand for providing space on bus roofs for parcel services should be classified under “Business Support Service” or as an exempted service under the relevant tax notification. This...