https://www.taxtmi.com/caselaws?id=220060 A valid assignment of a concession agreement, made with the grantor's consent and on terms deeming the assignee to be the concessionaire, transfers the right to collect toll to the assignee. The court read the assignment and connected concession documents as a whole and held that substantive assignment clauses prevailed over a preamble reference relied on by the Revenue. Earlier and later notifications were treated as reflective of the factual position, not as controlling the legal character of the arrangement. On that construction, toll collection was not a service rendered as agent of the original concessionaire, and the service tax demand, along with consequential interest and penalties, could not survive. en-us Tue, 27 Nov 2012 00:00:00 +0530 Tue, 12 Nov 2013 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220060 A valid assignment of a concession agreement, made with the grantor's consent and on terms deeming the assignee to be the concessionaire, transfers the right to collect toll to the assignee. The court read the assignment and connected concession documents as a whole and held that substantive assignment clauses prevailed over a preamble reference relied on by the Revenue. Earlier and later notifications were treated as reflective of the factual position, not as controlling the legal character of the arrangement. On that construction, toll collection was not a service rendered as agent of the original concessionaire, and the service tax demand, along with consequential interest and penalties, could not survive. Case-Laws Service Tax Tue, 27 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220060