2008 (2) TMI 141

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..... the commuters to pay toll tax - As, the applicants are providing service to National Highway Authority, in respect of Toll collection, keeping in view, facts & circumstances, it is not a fit case for total waiver of Service tax – Comm. (A) has not gone into merits, so case remanded - 717/2007 - ST/33/2008/(PB) - Dated:- 4-2-2008 - S/Shri S.S. Kang, Vice-President and P. Karthikeyan, Member (T) .....

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..... ot provided any service on behalf of National Highway Authority to commuters. The applicant relied upon the definition of Business Auxiliary Service as provided under the Finance Act. The contention is that Business Auxiliary is any service in relation to Provision of service on behalf of client as no services is provided to commuters by the National Highway Authority, therefore, the applicants ar .....

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..... ce tax and Penalties is waived. 6. We find, the Commissioner (Appeals) has dismissed the appeal for non-compliance to the provision under Section 35 of Central Excise Act. Commissioner (Appeals) has not gone into merits the appeal hence the impugned order is set aside and remanded to Commissioner (Appeals) to decide the appeal on merit on showing the deposit of Rs. 10,00,000/- (Rs. Ten lakhs). .....

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