Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 1788 - CESTAT ALLAHABADBusiness Auxiliary Service - collection of toll / fee - amount retained by them as commission over and above the actual payment made to NHAI - Held that:- The issue stands covered by the decision of the Tribunal in the case of M/s Ideal Road Builders Pvt. Ltd. Vs Commissioner of Service Tax, Mumbai [2015 (8) TMI 592 - CESTAT MUMBAI] wherein in identical circumstances, it was held that no service tax is payable on the commission on the amount collected as toll for the services rendered at Toll Collection Center - appeal allowed - decided in favor of appellant.
|