Service tax demand on adda-fees under Business Support Services not sustained

Rohan And Rajdeep Infrastructure Pvt Ltd Vs Commissioner of Central Excise & Service Tax (CESTAT Chandigarh)

CESTAT Chandigarh held that the demand of service tax on adda-fees under the category of ‘business support services’ is not sustainable in law and is liable to be set aside. Accordingly, order is liable to be set aside and appeals are allowed.

Facts- The Appellant is engaged in provided the services under ‘Business Support Service’. It was gathered that the Appellant was engaged in collecting adda-fees from the users of bus-terminal at Amr

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