2011 (2) TMI 691 - AT - Service Tax

Waiver of pre-deposit - applicants are one of the successful bidder and appointed for collection of toil tax at various points - business auxiliary service - Held that collecting toll tax is a sovereign function and cannot be termed as business auxiliary service - Decided in favor of the assessee - stay granted.

Summary

The Appellate Tribunal CESTAT, New Delhi granted waiver of pre-deposit of service tax on toll tax collection, considering it a sovereign function of Municipal Corporation of Delhi, not a business activity. The waiver includes tax, interest, and penalty during the appeal. (2011 (2) TMI 691 - CESTAT, New Delhi)