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2013 (12) TMI 731 - AT - Service TaxStay application - Business auxiliary service - Held that:- National Highway Authority of India has availed services of the respondents. Fundamentally, the said National Highway Authority of India (NHAI) is not established by Revenue to be business concern nor a commercial concern not being engaged in any business activity. Therefore providing business auxiliary services by respondents to such NHAI is inconceivable - Stay granted.
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