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2023 (7) TMI 258 - AT - Service TaxLevy of Service Tax - tolling operations undertaken by the appellant - contravention of provisions of Section 68, 69 & 70 of the Finance Act, 1994 and Rules, 4, 5, 6 and 7 of Service Tax Rules, 1994 by providing the said taxable services without obtaining registration and without payment of service tax - HELD THAT:- This issue has been considered by various benches of the Tribunal and in the appellant’s own case for the earlier period it has been held that the collection of toll by the assessee would not be considered as Business Auxiliary Service provided to NHAI as the assessee is not rendering any service which is incidental or auxiliary on behalf of NHAI and the NHAI is not undertaking any business activity. In the appellant’s own case PNC CONSTRUCTION CO. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH [2012 (12) TMI 878 - CESTAT, NEW DELHI], the Tribunal has held that the activities of the appellants in respect of toll fee collection cannot be held to be a service provided to NHAI falling under the category of BAS. The impugned order is not sustainable in law - Appeal allowed.
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