TMI Blog2016 (2) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... ss. Hence, we do not find any force in the submissions of the learned Authorised Representative for the Revenue. It is seen that the facts of the present case are squarely covered by the decisions of the Tribunal in the case of Intertoll India Consultants (P) Ltd [2011 (5) TMI 257 - CESTAT, NEW DELHI] and Intertoll ICS CE CONS O & MP Ltd [2013 (12) TMI 731 - CESTAT NEW DELHI]. - Demand set aside - Decided in favor of assessee. - Appeal No.ST/197/2008-DB - Order No.A/10013/2016 - Dated:- 6-1-2016 - MR. P.K. DAS, MEMBER (JUDICIAL) AND MR. P.M. SALEEM, MEMBER (TECHNICAL) For the Petitioner: Shri Jigar Shah, Advocate For the Respondent: Shri Alok Srivastava, A.R. ORDER PER: P.K. DAS Heard both sides and perused the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but in the present case, the Appellant received lumsum amount. It is also submitted in those cases, the Tribunal observed that there was no alternate available to the commuters but to avail the facility provided by the NHA. It is submitted that the Tribunal overlooked that in all the cases, there was alternative route available to the commuter. The learned Authorised Representative also drew the attention of the Bench to the portion of the contract as reproduced in the impugned order. 5. For the purpose of better appreciation of the case, we reproduce below the relevant portion in the case of Intertoll India Consultants (P) Ltd (supra) as under:- Post 10-9-2004 (19) business auxiliary service means any service in relation to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f services, for a consideration, and includes any person who, while acting on behalf of another person - (i) deals with goods or services or documents of title to such goods or services; or (ii) collects payment of sale price of such goods or services; or (iii) guarantees for collection or payment for such goods or services; or (iv) undertakes any activities relating to such sale or purchase of such goods or services; (b) information technology service means any service in relation to designing, developing or maintaining of computer software, or computerized data processing or system networking, or any other service primarily in relation to operation of computer systems. It is the finding of the adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... using the DND bridge and pays toll to the authority cannot be considered as a customer. The definition of the BAS either prior to 10-9-2004 or post-10-9-2044 has to be considered from the point of view of whether the appellant has provided any customer care services on behalf of the client. First and foremost, it is to be noted that NTBCL is not a client of the appellant as the appellant is not promoting any customer care service of NTBCL. There is no visible activity done to please the user of the DND bridge to take care of their needs or something which is done which induces to come again and again to the said DND bridge. It may be noted that the users of DND bridge may be paying the toll fees reluctantly as that is the only means to conn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able. Therefore, for such reason, we dismiss the appeal of the Revenue without approving reasons given by the adjudicating authority. 7. We find that in the case of Swarna Tollway (Pvt.) Ltd Vs CCE Guntur (surpa), the Tribunal allowed the appeal of the Assessee, on the identical issue, where the toll collection is related to the National Highway Authority of India. The Tribunal consistently viewed that the National Highway Authority of India cannot be treated as the customers of the Appellant. It is also observed that the NHAI is not running any business. Hence, we do not find any force in the submissions of the learned Authorised Representative for the Revenue. It is seen that the facts of the present case are squarely covered by the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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