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2016 (2) TMI 939 - CESTAT MUMBAIApplication for out-of-turn hearing - issue is covered by the decision of this Bench in the case of Ideal Road Builders P. Ltd. [2015 (8) TMI 592 - CESTAT MUMBAI] - Held that: - the issue is regarding the service tax liability on the appellant in relation to collection of toll as has been extended to them by National Highway Authority of India. The Bench has taken a call of the judgement of Ideal Road Builders P. Ltd. and held that the said activity does not amount to any service rendered and no service tax arises. We do not find any reason to deviate to such a view taken by this Bench (wherein one of us Shri M.V. Ravindran was a Member) - appeal allowed.
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