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2012 (12) TMI 878 - CESTAT, NEW DELHIBusiness Auxiliary Service - toll tax collection in terms of the agreement entered into assessee & M/s National Highways Authority of India (NHAI)- Held that:- NHAI has availed the services of respondents and the said NHAI is not established by Revenue to be business concern or a commercial concern engaged in any business activities. Therefore, providing BAS to such NHAI is not conceivable As decided in Intertoll India Consultants (P.) Ltd. v. CCE [2011 (5) TMI 257 - CESTAT, NEW DELHI] that toll tax and fee for use of bridge, by retaining the percentage of such collection, the activity cannot be held to be falling under BAS - appeal filed by the Revenue was dismissed. Invoking extended period of limitation - Held that:- As decided in Brij Motors (P.) Ltd. v. CCE [2011 (11) TMI 410 - CESTAT, NEW DELHI] when the issue is interpreted by judicial forums in different ways, the extended period cannot be invoked in such a situation - in favour of assessee.
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