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2011 (5) TMI 257 - AT - Service TaxDemand - Business Auxiliary Service - Notification No. 13/2004 - The undisputed facts are that the appellant herein is authorized by an agreement by NTBCL to collect toll tax and user fee from the people who are using the DND bridge - It is the findings of the adjudicating authority that the services rendered by the appellant would fall under the category of BAS during the period prior to 10-9-2004 and post 10-9-2004 when the definition had undergone a change - The owner had given rights of collection of toll tax to the appellant and to retain a percentage of it and remit the balance - Held that: that Notification No. 13/2004 specifically exempts the service tax liability on such services of collection of duties and taxes levied by Government - Appeal is allowed
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