2011 (2) TMI 691

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..... liary service - Decided in favor of the assessee - stay granted. - ST/392/2010 - ST/93/2011(PB) - Dated:- 14-2-2011 - S/Shri Ashok Jindal, Mathew John, JJ. REPRESENTED BY : Shri A.R. Madhav Rao, Advocate, for the Appellant. Shri B.L. Soni, DR, for the Respondent. [Order per : Ashok Jindal, Member (J)]. The applicants are seeking waiver of pre-deposit of service tax confirmed .....

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..... ty. Hence, the collection of toll tax is not covered under the Business auxiliary service. 3. Heard and considered. 4. On careful consideration of the submissions made by the learned Advocate, we find that collecting toll tax is a sovereign function and cannot be termed as business auxiliary service. We find that the applicant has made out a strong prima facie case in their favour. Accordingly .....

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