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2019 (12) TMI 797 - AT - Service TaxBusiness Auxiliary Service - collection of toll fee in respect of National Highway Authority of India - HELD THAT:- In the instant case is squarely covered by the decision of this Tribunal in the case of Larson & Toubro Ltd. [2018 (11) TMI 924 - CESTAT AHMEDABAD] where it was held that Every user is a customer of AMTRL and the appellants are providing services to the customers (the users) on behalf of AMTRL and thus the activity would also be covered under clause (iii) of the definition of BAS. Since it is found that the nature of services provided is practically similar to the nature of services involved in the case of Larson & Toubro Ltd. - appeal dismissed.
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