TMI Blog2013 (9) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013. Assessment proceedings can continue but the respondents will separately quantify the amount which they claim is due and payable as service tax on toll charges which were retained by the petitioner after payment to the National Highway Authority of India. The said amount in terms of the assessment will not be collected by the respondents by taking coercive steps. The contention of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rises on the said amount. The contention of the petitioner is that toll is an indirect tax and has to be collected from the customer or consumer, in present case the toll users. The amount collected retains its character as toll paid by the user. The profit earned, if any, cannot be treated as commission or compensation, but it is income earned after meeting expenses. The toll collector is not ren ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
