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of <h1>CESTAT Chandigarh: Toll Collection Not Business Auxiliary Service</h1> <h3>CCE, Panchkula Versus M/s. PNC Construction</h3> CCE, Panchkula Versus M/s. PNC Construction - 2018 (10) G. S. T. L. 25 (Tri. - Chan.) The Appellate Tribunal CESTAT Chandigarh ruled in favor of the respondent, stating that toll collection activities do not fall under the category of business auxiliary service. The appeal by the Revenue was dismissed. (2016 (6) TMI 999 - CESTAT CHANDIGARH)
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