Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 611 - AT - Service TaxBusiness Auxiliary Service - Activity of maintaining complete Toll Operation, supply of Man Power and maintenance of Toll Collection System including Plaza maintenance etc. - in the case of Swarna Tollway (Pvt.) Ltd Vs CCE Guntur [2011 (5) TMI 192 - CESTAT, BANGALORE], the Tribunal allowed the appeal of the Assessee, on the identical issue, where the toll collection is related to the National Highway Authority of India. The Tribunal consistently viewed that the National Highway Authority of India cannot be treated as the customers of the Appellant. It is also observed that the NHAI is not running any business. Hence, we do not find any force in the submissions of the learned Authorised Representative for the Revenue. It is seen that the facts of the present case are squarely covered by the decisions of the Tribunal in the case of Intertoll India Consultants (P) Ltd [2011 (5) TMI 257 - CESTAT, NEW DELHI] and Intertoll ICS CE CONS O & MP Ltd [2013 (12) TMI 731 - CESTAT NEW DELHI]. - Demand set aside - Decided in favor of assessee.
|