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2013 (4) TMI 673 - AT - Service TaxService tax/interest/penalty - Business Auxiliary Service - Allegation is that the appellants have been authorized by the government or NHAI to collect toll charges on the use of the highways/roads constructed by them and, therefore, they have rendered a service and liable to pay tax. Held that- Appellants have undertaken the construction of roads. To finance/compensate for the cost of construction, the contractors have been permitted by the Government/NHAI to collect toll charges from the users of these roads. Thus the toll charges have been collected by the appellants on their own account. If that be so, they cannot be said to have rendered any 'Business Auxiliary Service'. Thus, we are of the considered view that the activity of the appellant in construction of roads on BOT basis is not leviable to service tax either under commercial or industrial construction service, works contract service, maintenance, management or repair of immovable property service or under Business Auxiliary Service. Accordingly, the impugned orders is set aside.
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