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Service Tax - Maintaining Toll Operational

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2016-VIL-141-CESTAT-AHM-ST

Service Tax - Appellant entered into an agreement with National Highway Authority of India (NHAI) for maintaining complete Toll Operation, supply of Man Power and maintenance of Toll Collection System including Plaza maintenance etc.

Demand alongwith interest and penalty for the period 01.12.2004 to 30.06.2006 under Business Auxiliary Service

  • HELD - the toll collection is related to the National Highway Authority of India.
  • The Tribunal consistently viewed that the National Highway Authority of India cannot be treated as the customers of the Appellant.
  • It is also observed that the NHAI is not running any business. Hence, no force in the submissions of Revenue – assessee appeal allowed
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