https://www.taxtmi.com/caselaws?id=213981 Services rendered by a contractor for collection of toll charges on behalf of the National Highways Authority of India were treated as prima facie falling within Business Auxiliary Service because the authority functions on business principles and the toll is a fee for services, not a sovereign tax or duty. The analysis distinguished highway development and fee collection from sovereign functions and noted consistency with similar cases involving statutory airport authorities. On that basis, complete waiver of pre-deposit was declined, and the appellant was required to deposit Rs. 45 lakhs, with the balance demand, interest and penalties stayed on compliance. en-us Fri, 09 Sep 2011 00:00:00 +0530 Sat, 18 Aug 2012 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213981 Services rendered by a contractor for collection of toll charges on behalf of the National Highways Authority of India were treated as prima facie falling within Business Auxiliary Service because the authority functions on business principles and the toll is a fee for services, not a sovereign tax or duty. The analysis distinguished highway development and fee collection from sovereign functions and noted consistency with similar cases involving statutory airport authorities. On that basis, complete waiver of pre-deposit was declined, and the appellant was required to deposit Rs. 45 lakhs, with the balance demand, interest and penalties stayed on compliance. Case-Laws Service Tax Fri, 09 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213981