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2018 (11) TMI 837 - CESTAT HYDERABADBusiness auxiliary service - amounts collected as toll fee and paid to National Highways Authority of India (NHAI) - Held that:- Identical issue decided in the case of IDEAL ROAD BUILDERS PVT LTD VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI [2015 (8) TMI 592 - CESTAT MUMBAI], where it was held that collection of tolls by the appellant is not considered as Business Auxiliary Service provided to NHAI as appellant is not rendering any service which is incidental or auxiliary on behalf of NHAI - appeal allowed - decided in favor of appellant.
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