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2018 (4) TMI 1186 - AT - Service TaxBusiness Auxiliary Services - collection of Toll Tax and fee for use of highways and bridges - appellant was allowed to retain with them the amount of Toll collected in excess to ₹ 36 Crores as their commission of working as Toll Collecting Agent as terms and condition of Contract Agreement - Held that: - the issue is no longer res integra and has been settled in favour of the assessee in the judgment of this Tribunal in the case of Intertoll India Consultants Pvt. Limited [2011 (5) TMI 257 - CESTAT, NEW DELHI], where it was held that N/N. 13/2004 specifically exempts the service tax liability on such services of collection of duties and taxes levied by Government - appeal allowed - decided in favor of appellant.
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