Court grants out-of-turn hearing, sets aside order, rules for appellant. No service tax liability. Appeal allowed.

The court allowed the application for out-of-turn hearing and set aside the impugned order, ruling in favor of the appellant. The judgment determined that the toll collection activity did not constitute a service rendered, leading to the conclusion that no service tax liability arose for the appellant. The decision was based on a previous ruling in a similar case, ultimately resulting in the appeal being allowed.

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Issues:
Service tax liability on the appellant in relation to collection of toll extended by National Highway Authority of India.

Analysis:
The application for out-of-turn hearing was filed based on a previous decision by the Bench in the case of Ideal Road Builders P. Ltd. The Bench found that the issue was indeed covered by the decision mentioned. Consequently, the application for out-of-turn hearing was allowed, and the appeal itself was taken up for disposal.

During the hearing, it was noted that a previous stay order had directed the appeal to be connected with another appeal, which had now been disposed of. The issue at hand concerned the service tax liability on the appellant regarding the collection of toll extended by the National Highway Authority of India. The Bench referred to the judgment in the case of Ideal Road Builders P. Ltd. and concluded that the activity of toll collection did not amount to a service rendered, and therefore, no service tax liability arose. The Bench, in line with the previous decision, set aside the impugned order and allowed the appeal.

In summary, the judgment revolved around the service tax liability of the appellant in relation to toll collection, with the Bench relying on a previous decision to determine that no service tax was applicable in this case.

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