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2012 (6) TMI 301 - AT - Service TaxDemand of service tax - Business Auxiliary Services - business of toll collection on behalf of M/s. National Highway Authority of India (NHAI), in respect of the services rendered they received a fixed remuneration –Held that:- in the case of P.C. Paulose, Sparkway Enterprises (2011 (1) TMI 11 (SC)) activity would get covered under Section 65 clause 105(zzm) of the Finance Act, 1994. The provisions relating to constitution of Airport Authority of India and its collection of entry fees at the airport are more or less similar to the constitution of NHAI and its collection of toll charges. Therefore, if NHAI engages somebody else to collect toll charges on its behalf and pays them remuneration, the service so rendered would appear to merit classification under 'Business Auxiliary Service'. appellant directed to make a pre-deposit
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