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2015 (8) TMI 592 - CESTAT MUMBAIBusiness Auxiliary Service - collection of toll / fee - appellant were providing various services to National Highway Authorities of India - Held that:- Appellant herein is not promoting or marketing or selling goods produced by a client nor is he promoting or marketing services provided by the client, inasmuch that undisputedly NHAI is a statutory body which has been constituted by the National Highway Authorities of India Act, 1988; has been in force from 1988 and it gives the NHAI a statutory position - On perusal of the agreement with the appellant and NHAI, we find the said agreement does not indicate anywhere that the appellant is appointed as an agent/representative and the said agreement talks of collection of amounts as "fee" to be known as "toll". In view of this, we find that the appellant is not rendering any service which is incidental or auxiliary on behalf of NHAI - collection of tolls by the appellant is not considered as Business Auxiliary Service provided to NHAI - Decided in favour of assessee.
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