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M/s Bans Sands TTC Versus CCE, New Delhi

2016 (9) TMI 374 - CESTAT NEW DELHI

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 t .....

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ucture Pvt. Ltd. vs Commissioner of Central Excise, Rajkot [2013 (11) TMI 402 - CESTAT AHMEDABAD] wherein it was held that toll collection on highways cannot be held to be "Business Auxiliary Service" being provided by the assessee to the NHAI, the i .....

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hnical) 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, w .....

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usiness Auxiliary Services" or not. 2. We find that the identical disputes were the subject matter of earlier orders of the Tribunal. One such reference can be made to the Tribunal's decision in the case of PNC Construction Co. Ltd. Vs CCE, .....

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ons 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 .....

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tax and fee for use of bridge by retaining the percentage of such collection, the activity cannot be held to be falling under BAS. In the case of Swarna Tollway P. Ltd. reported as (Tri.-Bang.), again the same status was reiterated. As regards limita .....

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