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Service Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Activity of collection of toll / fee - collection of tolls by ...


Toll Collection by Appellant Not Considered Business Auxiliary Service for Service Tax Purposes with NHAI Involvement.

August 17, 2015

Case Laws     Service Tax     AT

Activity of collection of toll / fee - collection of tolls by the appellant is not considered as Business Auxiliary Service provided to NHAI - AT

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  2. Business Auxiliary service (BAS) - activity of toll collection in terms of agreement between the respondents and NHAI is not subject to service tax - AT

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