https://www.taxtmi.com/caselaws?id=221205 The Tribunal granted waiver of pre-deposit and stay of recovery to the appellant in a case concerning service tax on toll collection rights under a BOT agreement with its subsidiary. The Tribunal found that the transaction potentially fell under the 'franchise' category, subjecting it to service tax despite arguments based on the nature of toll collection as a non-taxable service. The Department's use of the extended period of limitation was upheld due to the appellant's lack of disclosure. Despite uncertainties in the applicability of service tax on toll collection, the appellant was directed to pre-deposit a specified amount. en-us Wed, 11 Jul 2012 00:00:00 +0530 Wed, 27 Feb 2013 06:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221205 The Tribunal granted waiver of pre-deposit and stay of recovery to the appellant in a case concerning service tax on toll collection rights under a BOT agreement with its subsidiary. The Tribunal found that the transaction potentially fell under the 'franchise' category, subjecting it to service tax despite arguments based on the nature of toll collection as a non-taxable service. The Department's use of the extended period of limitation was upheld due to the appellant's lack of disclosure. Despite uncertainties in the applicability of service tax on toll collection, the appellant was directed to pre-deposit a specified amount. Case-Laws Service Tax Wed, 11 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221205