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Service Tax - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

Business Auxiliary Services - business of toll collection - if ...

Case Laws     Service Tax

June 14, 2012

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 so rendered would appear to merit classification under 'Business Auxiliary Service'. - AT

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  12. 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...

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

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