TMI Blog2009 (9) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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. - ST/33/2009 - 1446,2009 - Dated:- 25-9-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I). 3. Ld. Counsel takes us through the agree entered between National Highways and CIDBI between CIDBI and the appellant. It is his submission that the demand of Service Tax is on the toll charges collected by them on the highways constructed by them under the BOT agreement. It is his submission hat the entire case of the. Revenue is only on the ground that the Govt. of India has authorized C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant as who is authorized to collect toll tax. Such Toll tax collected is exempt from payment of Service Tax. In view of this, we find that the Service Tax demanded on the amount of toll charges collected by the appellant does not have a strong basis. We are convinced that the applicant has made out a prima fade case for waiver of pre-deposit of the amounts confirmed by the adjudicating autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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