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1. Business Auxiliary service (BAS) - activity of toll collection in terms of agreement between the respondents and NHAI is not subject to service tax - AT

2. Business Auxiliary Service - Activity of maintaining complete Toll Operation, supply of Man Power and maintenance of Toll Collection System including Plaza maintenance...

3. Business Auxiliary Services - business of toll collection - if NHAI engages somebody else to collect toll charges on its behalf and pays them remuneration, the service...

4. Business Auxiliary Service - carriage fee - Lease Circuit Service - whether charging carrier fees from different channels is covered under Business Auxiliary Service -...

5. Business Auxiliary Services - Job Work - when the activity undertaken by the appellant amounts to manufacture, the demand raised alleging that the said activity is a...

6. Business Auxiliary Services - collection of toll charges on behalf of CIDBI or not - there was no such commission paid at all - demand set aside - AT

7. Collection of toll - They have not been engaged in the said activity as business. In such case it cannot be said that the Respondents has been providing auxiliary...

8. Business Auxiliary Service - Collection of Passenger service Fees - demand confirmed with interest and penalty for the period w.e.f 16.6.2005 - AT

9. Exemption u/s 11 - whether the hostel activity of the trust which is imparting dental education in the institution established by it is a business activity incidental to...

10. Business Auxiliary Service - the process of galvanization will stay out of the purview of Business Auxiliary Services, because, by definition, the BAS specifically...

11. Business Auxiliary Services - brand promotion of ‘INTEL' and ‘MICROSOFT' - The activity of ‘promotion or marketing of logo or brand’ does not cover under the category of...

12. Business Auxiliary Service – activity of “Del Credere Agent“ was brought under the service tax net with effect from 16/06/2005 under the category of “Business Auxiliary...

13. Liability to collect TCS - activities of collecting toll fees as entrusted by the assessee was not a contract within the meaning of section 206C and will not attract...

14. Activity of toll collection on commission basis would not fall under the category of business auxiliary services, so as to make the same liable to service tax - service...

15. Business Auxiliary Service - toll tax collection in terms of the agreement entered into assessee & M/s National Highways Authority of India (NHAI)- the activity cannot...