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Service Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Business Auxiliary Service - Activity of maintaining complete ...


Toll Operations and Maintenance by NHAI Exempt from Service Tax as Non-Business Activity Under Business Auxiliary Service Rules.

February 20, 2016

Case Laws     Service Tax     AT

Business Auxiliary Service - Activity of maintaining complete Toll Operation, supply of Man Power and maintenance of Toll Collection System including Plaza maintenance etc. - NHAI is not running any business - Activity is not taxable - AT

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  1. Various Service tax issues related to different activities undertaken by the appellant. The key points are: service tax demand on operation and maintenance of ropeway...

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

  3. Activity of collection of toll / fee - collection of tolls by the appellant is not considered as Business Auxiliary Service provided to NHAI - AT

  4. Levy of Service tax - Composite Maintenance Contract - The entire plant was handed over by TWAD Board to Appellant for operation and completing the contract to TWAD...

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  6. TP Adjustment - Disallowance of non-operating and non-allocable expenses incurred for exploring new business in the line of Maintenance and Operations of Transportation...

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  11. Levy of Service Tax - rendering cleaning service mostly to non- commercial organizations, government hospitals, educational institutes - As the cleaning service has been...

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