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2016 (9) TMI 374 - AT - Service TaxWhether the toll tax collected by the appellants at the toll plaza under an agreement with MCD would call for payment of Service Tax on the amount retained by them under the category of “Business Auxiliary Services" or not - Held that:- inasmuch as the issue stands settled, we find no reason to uphold the impugned order. Therefore, by following the precedent decision of Tribunal in the case of PNC Construction Co. Ltd. Vs CCE, Chandigarh [2012 (12) TMI 878 - CESTAT, NEW DELHI] and Patel Infrastructure Pvt. Ltd. vs Commissioner of Central Excise, Rajkot [2013 (11) TMI 402 - CESTAT AHMEDABAD] wherein it was held that toll collection on highways cannot be held to be "Business Auxiliary Service" being provided by the assessee to the NHAI, the impugned order is set aside. - Decided in favour of appellant with consequential relief
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