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2016 (9) TMI 374 - CESTAT NEW DELHI

2016 (9) TMI 374 - CESTAT NEW DELHI - TMI - Whether the toll tax collected by the appellants at the toll plaza under an agreement with MCD would call for payment of Service Tax on the amount retained by them under the category of “Business Auxiliary Services" or not - Held that:- inasmuch as the issue stands settled, we find no reason to uphold the impugned order. Therefore, by following the precedent decision of Tribunal in the case of PNC Construction Co. Ltd. Vs CCE, Chandigarh [2012 (12) TMI .....

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dicial) and Shri V. Padmanabhan, Member (Technical) For the Appellant : Shri B. L, Narshimhan For the Appellant : Dr. S. K. Sheoran ORDER After hearing both sides, duly represented by Shri B. L. Narshimhan, learned counsel for the appellants and Dr. S. K. Sheoran, learned DR for the Revenue, we find that the issue involved in the present appeal is, as to whether the toll tax collected by the appellants at the toll plaza under an agreement with MCD would call for payment of Service Tax on the amo .....

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decisions. In the case of Intertoll ICS CE Cons O&MP Ltd. Vide Final Order No. ST/A/34/12-Cus, dtd. 23.12.11, the Tribunal observed that NHAI has availed the services of respondents and the said NHAI is not established by Revenue to be business a commercial concern engaged in any business activities. Therefore, providing BAS to such NHAI is not conceivable. Accordingly appeal filed by the Revenue was dismissed. Similarly in the case of Intertoll India Consultants P. Ltd. Reported as 2011(24) .....

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