https://www.taxtmi.com/caselaws?id=204705 Assignment of project rights to the special purpose vehicle, together with later official recognition by the National Highways Authority of India, established that the vehicle had stepped into the shoes of the original concessionaire. On that basis, it was not acting merely as an agent, and toll collection could not be treated as agency service under Business Auxiliary Service. The service tax demand, along with interest and penalties, therefore could not survive, and the impugned orders were set aside. en-us Thu, 12 May 2011 00:00:00 +0530 Mon, 20 Feb 2012 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204705 Assignment of project rights to the special purpose vehicle, together with later official recognition by the National Highways Authority of India, established that the vehicle had stepped into the shoes of the original concessionaire. On that basis, it was not acting merely as an agent, and toll collection could not be treated as agency service under Business Auxiliary Service. The service tax demand, along with interest and penalties, therefore could not survive, and the impugned orders were set aside. Case-Laws Service Tax Thu, 12 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204705