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TMI Blog2016 (2) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Plaza maintenance etc. The Adjudicating authority confirmed the demand of Service Tax alongwith interest and imposed penalty for the period 01.12.2004 to 30.06.2006 under the category of Business Auxiliary Service. The Commissioner (Appeals) upheld the Adjudication order. 3. The learned Advocate on behalf of the Appellant drew the attention of the Bench to the definition of Business Auxiliary Service and the case laws as under:- i) Patel Infrastructure Pvt. Ltd. Vs CCE Rajkot-2014 (33) STR 701 (Tri-Ahmd) ii) Intertoll India Consultants (P) Ltd Vs CCE Noida-2011 (24) STR 611 (Tri-Del) iii) Ideal Road Builders P. Ltd Vs CST Mumbai-2015 (40) STR 480 (Tri-Mum) iv) CST Delhi Vs Intertoll ICS CE CONS O & MP Ltd-2013 (31) STR 477 (Tri- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods or services, which are inputs for the client; or Explanation. " For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, "inputs" means all goods or services intended for use by the client; (v) production or processing of goods for, or on behalf of, the client; (vi) provision of service on behalf of the client; or (vii) a service incidental or auxiliary to any activity specified in sub-clauses (i) to (vi), such as billing, issue or collection or recovery of cheques, payments, maintenance of accounts and remittance, inventory management, evaluation or development of prospective customer or vendor, public relation services, management or supervision, and includes services as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he DND bridge by the Noida Authority under the Govt. of U.P. The owner had given rights of collection of toll tax to the appellant and to retain a percentage of it and remit the balance. It can be seen that the appellant herein is collecting an amount as toll from the users of the DND bridge. To our mind, the users of toll fee paid bridge cannot be considered as customers. The persons who are using the DND bridge cannot be called as customers of either the appellant or NTBCL for a simple reason, because the expression "customer" as defined in Advanced Law Lexicon read as under :- "Customer is a person with whom a business house or a business man, has regular or repeated dealings; a purchaser of goods; one who frequents any place of sale f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 005. A category which specifically covered under the Service Tax liability from a specific date cannot be taxed under any other headings prior to that date is the law which has been settled by the Hon'ble High Court of P&H in the case of C.C.E. v. Lal Path Lab (P) Ltd. (supra). 10. As regards the collection of toll by the appellant on behalf of M/s. Banas Sands, it is undisputed that the said toll fees collected by the appellant is nothing but the toll which has been levied by the municipal corporation of Delhi. We find that Notification No. 13/2004 specifically exempts the service tax liability on such services of collection of duties and taxes levied by Government." 6. In the case of Commisssioner of Service Tax Delhi Vs Intertoll ICS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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