https://www.taxtmi.com/caselaws?id=220417 The Tribunal held that the service tax demand on toll collection for road construction under Business Auxiliary Service was not sustainable. The judgment clarified that toll collection for road construction activities, specifically under a Public Private Partnership model by a Special Purpose Vehicle, does not attract service tax liability. The decision emphasized the exclusion of road construction activities from service tax purview and the necessity to align tax assessments with the government's intent to exempt such activities from service tax. The impugned order was set aside, and the appeal was allowed solely on this issue. en-us Fri, 14 Dec 2012 00:00:00 +0530 Tue, 12 Nov 2013 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220417 The Tribunal held that the service tax demand on toll collection for road construction under Business Auxiliary Service was not sustainable. The judgment clarified that toll collection for road construction activities, specifically under a Public Private Partnership model by a Special Purpose Vehicle, does not attract service tax liability. The decision emphasized the exclusion of road construction activities from service tax purview and the necessity to align tax assessments with the government's intent to exempt such activities from service tax. The impugned order was set aside, and the appeal was allowed solely on this issue. Case-Laws Service Tax Fri, 14 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220417