https://www.taxtmi.com/caselaws?id=238808 The Tribunal ruled in favor of the appellants in a case concerning toll charges collected for road construction under Build, Operate, and Transfer contracts. It determined that road construction services were excluded from service tax categories and that the toll charges were for the appellants' benefit to cover construction costs, not constituting 'Business Auxiliary Services.' The Tribunal granted a waiver of pre-deposit of dues and stayed recovery during appeals. It scheduled all appeals for final disposal on a specific date, streamlining the process due to the significant revenue involved. en-us Mon, 17 Dec 2012 00:00:00 +0530 Thu, 10 Jul 2014 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238808 The Tribunal ruled in favor of the appellants in a case concerning toll charges collected for road construction under Build, Operate, and Transfer contracts. It determined that road construction services were excluded from service tax categories and that the toll charges were for the appellants' benefit to cover construction costs, not constituting 'Business Auxiliary Services.' The Tribunal granted a waiver of pre-deposit of dues and stayed recovery during appeals. It scheduled all appeals for final disposal on a specific date, streamlining the process due to the significant revenue involved. Case-Laws Service Tax Mon, 17 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238808