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TMI Blog2012 (12) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... n or a commercial concern engaged in any business activities. Therefore, providing BAS to such NHAI is not conceivable As decided in Intertoll India Consultants (P.) Ltd. v. CCE [2011 (5) TMI 257 - CESTAT, NEW DELHI] that toll tax and fee for use of bridge, by retaining the percentage of such collection, the activity cannot be held to be falling under BAS - appeal filed by the Revenue was dism ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appellants have provided 'Business Auxiliary Service' (BAS) on toll tax collection in terms of the agreement entered into between them and M/s National Highways Authority of India (NHAI). They have also undertaken to do the job of road maintenance, road property management, incident management etc. which amounts to providing taxable services falling under the category of BAS. 2. Ld. Advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and raised for separate activities. Bill No.7.6 has been raised for toll operation which includes supply of equipment, ticketing, plaza maintenance, toll fee collection and transfer of revenue to their client. Inasmuch as the said services stand covered by the definition of BAS, lower authorities have confirmed the demand. As regards limitation, Commissioner (Appeals) has observed that service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged in any business activities. Therefore, providing BAS to such NHAI is not conceivable. Accordingly appeal filed by the Revenue was dismissed. Similarly in the case of Intertoll India Consultants (P.) Ltd. v. CCE [2011] 32 STT 269, the Tribunal held that toll tax and fee for use of bridge, by retaining the percentage of such collection, the activity cannot be held to be falling under BAS. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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