2016 (6) TMI 999

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of toll fee collection cannot be held to be a service provided under the category of business auxiliary service - there is no service tax liability - Decided in favor of assessee. - ST/599/2009-ST(DB) - Final Order No. 257/2016-CHD - Dated:- 17-12-2015 - Mr. Ashok Jindal, Member (Judicial) and Mr. Raju, Member (Technical) Shri B. R. Sharma, AR-for the appellant Ms. Swati Gupta, advoc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e category of business auxiliary service. Therefore, following the precedent decision of this Tribunal in the respondent s own case, the respondents are not liable to service tax. In the circumstances, we do not find any infirmity in the impugned order and the same is upheld. The appeal filed by the Revenue is dismissed. (Dictated pronounced in the open court) - - TaxTMI - TMITax - Servi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X