2016 (6) TMI 999 - AT - Service Tax

Business Auxiliary service (BAS) - activity of toll collection in terms of agreement between the respondents and NHAI - The respondent also undertook their job work of road maintenance and undertaking development and maintenance of road etc. - Held that - the activities of toll fee collection cannot be held to be a service provided under the category of business auxiliary service - there is no service tax liability - Decided in favor of assessee.

Summary

The Appellate Tribunal CESTAT Chandigarh ruled in favor of the respondent, stating that toll collection activities do not fall under the category of business auxiliary service. The appeal by the Revenue was dismissed. (2016 (6) TMI 999 - CESTAT CHANDIGARH)