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2016 (6) TMI 999 - AT - Service TaxBusiness Auxiliary service (BAS) - activity of toll collection in terms of agreement between the respondents and NHAI - The respondent also undertook their job work of road maintenance and undertaking development and maintenance of road etc. - Held that:- the activities of toll fee collection cannot be held to be a service provided under the category of business auxiliary service - there is no service tax liability - Decided in favor of assessee.
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