2016 (2) TMI 939

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ollection of toll as has been extended to them by National Highway Authority of India. The Bench has taken a call of the judgement of Ideal Road Builders P. Ltd. and held that the said activity does not amount to any service rendered and no service tax arises. We do not find any reason to deviate to such a view taken by this Bench (wherein one of us Shri M.V. Ravindran was a Member) - appeal allow .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... egistry to connect this appeal along with Appeal No. ST/85/2010 for disposing the same together. 6. Learned Counsel brings to our notice that the appeal ST/85/2010 is disposed of. 7. On perusal of the said judgement and the issue involved in the case in hand we find that the issue is regarding the service tax liability on the appellant in relation to collection of toll as has been extended .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X