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2011 (5) TMI 192 - CESTAT, BANGALOREDemand - Business Auxiliary Service - Service tax on Toll collection charges - Concession Agreement was executed between NHAI and CIDBI, whereunder NHAI granted to CIDBI (Concessionaire) the concession for a period of 30 years, including the exclusive right, licence and authority to implement the project and the concession in respect of the Project Highways - it is crystal clear that CIDBI alone is the concessionaire and the STPL is not a concessionaire but an agent of CIDBI - whether the toll charges were collected by STPL qua concessionaire, as claimed by them, or, in the capacity of an agent for CIDBI, as claimed by the Revenue - NHAI, being a party to the Concession Agreement and the Assignment Agreement, accepted STPL as the 'Concessionaire' and declared so in the above letter in unequivocal terms. Upon receipt of the letter from NHAI, the Commissioner of Service Tax ought not to have any doubt lingering in his mind about the status of the assessee in relation to the Concession Agreement - Held that: under the Concession Agreement, STPL was collecting toll charges on sections of NH-5 and NH-9 in the capacity of 'Concessionaire' and not any agent of CIDBI - Decided in favour of the assessee
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