TMI Blog2019 (7) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... m 1-7-2017 - HELD THAT:- The learned counsel for the petitioner has invited our attention to the communications from the Ministry of Finance dated 22-2-2012 and 21-5-2019 clarifying that the service by way of access to a road or a bridge on payment of toll charges is included in the Negative List, which means that no service tax can be levied on the service. The petitioner shall be at liberty t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The said show cause notice is for recovery of an amount of ₹ 22,45,85,750/towards the dues of service tax for the period from October 2013 to June 2017 towards the collection of toll. The show cause notice is challenged on the ground that the respondent No.3 has no authority to collect the service tax which has already been abolished/repealed with effect from 1-7-2017. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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