https://www.taxtmi.com/article/detailed?id=1738 Services of toll collection rendered to the National Highways Authority of India were analysed as commercial activities of a statutory authority that acts on business principles; because NHAI's functions and its fee collections are not sovereign in nature but are fees for services credited to its own fund, services rendered in relation to highway development and management may be classifiable as Business Auxiliary Services and thus attract service tax, with attendant interest and penalties where tax is demanded and contested. en-us Thu, 24 May 2012 17:45:58 +0530 Thu, 24 May 2012 17:45:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1738 Services of toll collection rendered to the National Highways Authority of India were analysed as commercial activities of a statutory authority that acts on business principles; because NHAI's functions and its fee collections are not sovereign in nature but are fees for services credited to its own fund, services rendered in relation to highway development and management may be classifiable as Business Auxiliary Services and thus attract service tax, with attendant interest and penalties where tax is demanded and contested. Articles Service Tax Thu, 24 May 2012 17:45:58 +0530 https://www.taxtmi.com/article/detailed?id=1738