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TMI Blog2014 (11) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... and not to CIDBI. even as per the department’s allegations that they were acting as collection agents, though not admitting, the demand should have been made only of the commission charges, if any, paid by CIDBI. As a matter of fact, there was no such commission paid at all. Following decision of assessee's own previous case [2013 (1) TMI 166 - ANDHRA PRADESH HIGH COURT] - Decided in favour of assessee. - ST/1008 - 1009/2011 - DB - Final Order No. 20943-20944 / 2014 - Dated:- 30-5-2014 - SHRI B.S.V.MURTHY AND SHRI S.K. MOHANTY, JJ. For the Appellant : Mr. G. Prabhakar Sastry, Advocate For the Respondent : Mr. Ganesh Havannur, Addl. Commissioner (AR) JUDGEMENT Per : B.S.V.MURTHY Both the appellant and the Depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion Agreement as if the said agreement was entered between NHAI and SPV (STPL). Accordingly, STPL has been performing all the activities like building, managing, operating and maintaining the project highways etc., and is collecting the Toll Charges from the users of the National Highway. The Department issued show-cause notice alleging that the toll charges are being collected by STPL on behalf of CIDBI and the service tax is required to be paid under the head of Business Auxiliary Service . The show-cause notice alleged that in terms of Notification dated 28.4.2004 issued by the Ministry of Road Transport and Highways, CIDBI has been named as the Concessionaire and not STPL. Therefore, it follows that STPL is collecting the toll charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Swarna Tollway Pvt. Ltd. as the Concessionaire. A copy of the same was submitted to the adjudicating authority at the time of personal hearing. The appellants also pleaded that even as per the department s allegations that they were acting as collection agents, though not admitting, the demand should have been made only of the commission charges, if any, paid by CIDBI. As a matter of fact, there was no such commission paid at all. 3. It was submitted by the learned counsel on behalf of the appellants that the issues involved in these appeals have reached finality with the decision of the Hon ble High Court of Andhra Pradesh orders Nos. 3, 4, 5 and 26/2012 dated 27.11.2012 in the case of the same appellant on the same issue. Ongoing throu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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