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Business Auxiliary Service – Collection of Toll on behalf of NHAI

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Service Tax - Business Auxiliary Service – Collection of Toll on behalf of NHAI - Demand of the tax, interest and penalty – HELD - Appellant herein is not promoting or marketing or selling goods produced by a client nor is it promoting or marketing services provided by the client - The argument of the Revenue and the finding of the Adjudicating Authority for imposing service tax liability is on the ground that the appellant is appointed as an agent or a representative of NHAI and is providing services on behalf of NHAI. This argument needs to be discarded inasmuch NHAI is not providing any services to any of the users of the National Highway but is doing a sovereign function of developing, maintaining of the highway. The agreement with the appellant and NHAI, does not indicate anywhere that the appellant is appointed as an agent / representative and the said agreement talks of collection of amount as ‘fee’ to be known as ‘toll’ - Appellant is not rendering any service which is incidental or auxiliary on behalf of NHAI – The impugned order set aside and assessee appeal is allowed

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Guest Monday, 18 November 2019

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We are Ahmedabad based professional consulting firm. We are providing various services to Construction, Real Estate and Project Companies in various areas like Indirect Taxation – Service Tax & Multi state VAT consultancy, ERP implementation, Site & Management audit, Designing Tender & other related contractual documents etc.