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2009 (9) TMI 534 - AT - Service TaxStay-Dispensation- that the appellant had constructed on BOT basis. This National Highway is constructed as per the tripartite assignment agreement dated 29-6-2001 between National Highways Authority and CIDBI and the appellant. Held that- Toll tax collected is exempt from payment of Service Tax. Thus, the Service Tax demanded on the amount of toll charges collected by the appellant does not have a strong basis. Accordingly, application for the waiver of the condition of pre-deposit is allowed and recovery thereof stayed till the disposal of the appeal.
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