9911796707
TMI Blog2018 (7) TMI 1788X X X X Extracts X X X X X X X X Extracts X X X X ..... made to NHAI - Held that:- The issue stands covered by the decision of the Tribunal in the case of M/s Ideal Road Builders Pvt. Ltd. Vs Commissioner of Service Tax, Mumbai [2015 (8) TMI 592 - CESTAT MUMBAI] wherein in identical circumstances, it was held that no service tax is payable on the commission on the amount collected as toll for the services rendered at Toll Collection Center - appeal al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant were issued a show cause notice dated 24.12.2013 for demanding and recovering Service Tax amounting to ₹ 3,84,586/- under Section 73 (1) of the Finance Act, 1994 along with applicable interest under Section 75 of the Finance Act, 1994. Penalty was also proposed to be imposed under Sections 77 & 78 of the Finance Act, 1994 also. The adjudicating authority vide the impugned order confirm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CS CE Cons O & M.P. Ltd. reported at 2013 (31) STR 477 (Tri.-Del), M/s PNC Construction Co. Ltd. Vs CCE reported at (2012) 28 Taxmann.com 182 (New Delhi-CESTAT) & M/s Patel Infrastructure Pvt. Ltd. Vs CCE reported at 2014 (33) STR 701 (Tri.-Ahmd) it stands held that no service tax is payable on the commission on the amount collected as toll for the services rendered at Toll Collection Center. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
