Classification of services - activity of collection of toll - ...
Toll Collection Classified as Business Auxiliary Service; Funding via Toll Tax Doesn't Change Service Provision Status.
November 20, 2018
Case Laws Service Tax AT
Classification of services - activity of collection of toll - Merely because a project is funded by toll tax, it cannot be said no service has been provided. - The appellants are providing the BAS and there is no doubt regarding the same.
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