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Service Tax - Highlights / Catch Notes

Home Highlights December 2012 Year 2012 This

Business Auxiliary Service - toll tax collection in terms of the ...

Case Laws     Service Tax

December 31, 2012

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 be held to be falling under BAS - appeal filed by the Revenue was dismissed. - AT

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  12. Business Auxiliary Service - surplus amount - collection of toll, royalty, on behalf of the State Government or Government Department - The appellant have provided no...

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