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2018 (8) TMI 31 - AT - Service TaxBusiness Auxiliary Services - appellant is engaged in collecting of toll on Ahmedabad- Mehsana highway - case of appellant is that the activities is in the nature of statutory function of Government and the same are not taxable - Held that:- The decision in the case of Ideal Road Builders Pvt. Limited vs. CST, Mumbai [2015 (8) TMI 592 - CESTAT MUMBAI] deals with the issue raised in the instant case, where it was held that collection of tolls by the appellant is not considered as Business Auxiliary Service provided to NHAI - demand set aside - appeal allowed - decided in favor of appellant.
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