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May 2014

2014 (33) STR 701 (Tri- Ahmd) Patel Infrastructure Pvt. Ltd. vs. CCE, Rajkot

By Puloma Dalal, Jayesh Gogri, Mandar Telang Chartered Accountants
Reading Time 1 mins
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Whether service would be applicable on the toll collection on highways under the category of business auxiliary service? Held, no.

Facts:
The Appellant collected toll charges from the users of highways. The department demanded service tax under business auxiliary services on the entire collection of toll. The appellant relied upon the judgement in Intertoll India Consultants (P) Ltd -2011 (24) STR 611 (Tri-Delhi) and contended non-applicability of service tax on toll collections.

Held:
The Tribunal relying upon the above stated decision held that the ratio laid down was squarely applicable to the present case and set aside the demand.

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