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2013 (8) TMI 416 - CESTAT MUMBAIClassification of category under Business Auxiliary Services – Whether the assessee was into the activity of Widening and Improvement of road or Collecting Toll charges – Assessee contended that activity undertaken by them was widening and improvement of the road and they incurred cost for undertaking this activity and towards compensation for the cost incurred, they were permitted to collect Toll charges from the users of the highway - they have undertaken collection of Toll charges for themselves and not on behalf of NHAI - Held that:- After reading of the Circular No. 152/3/2012-ST dated 22.2.2012 makes it absolutely clear that an SPV formed as a result of agreement between NHAI or State Authority and the concessionaire under the BOT arrangement, the Concessionaire cannot be considered as an agent of the NHAI. Waiver of pre deposit – prima facie strong case in the favour of the assessee – thus court allowed from the waiver of the pre deposit – stay granted – appeal decided in the favour of the assessee.
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