https://www.taxtmi.com/caselaws?id=233409 The Tribunal held that toll charges collected by appellants for road construction on a Build, Operate and Transfer basis were not subject to service tax. The construction activity fell under exclusions for 'Commercial or Industrial Construction Service' and 'Works Contract Service,' and maintenance of roads was also exempt. The lack of clarity in the Revenue's position on 'Business Auxiliary Service' and a clarifying circular supported the decision. The Tribunal set aside the tax levy, allowing the appeals and providing consequential relief, without addressing other issues raised. en-us Wed, 13 Mar 2013 00:00:00 +0530 Thu, 01 May 2014 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233409 The Tribunal held that toll charges collected by appellants for road construction on a Build, Operate and Transfer basis were not subject to service tax. The construction activity fell under exclusions for 'Commercial or Industrial Construction Service' and 'Works Contract Service,' and maintenance of roads was also exempt. The lack of clarity in the Revenue's position on 'Business Auxiliary Service' and a clarifying circular supported the decision. The Tribunal set aside the tax levy, allowing the appeals and providing consequential relief, without addressing other issues raised. Case-Laws Service Tax Wed, 13 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233409