https://www.taxtmi.com/caselaws?id=241066 The appeal was allowed due to a 2-day filing delay beyond Revenue's control. The tribunal rejected the Revenue's argument on business auxiliary services, finding no merit and dispensing with pre-deposit. It determined that services to the National Highway Authority of India did not constitute business activities, leading to the dismissal of the appeal. The tribunal concluded that NHAI was not a business or commercial concern, ultimately dismissing the Revenue's appeal. en-us Fri, 23 Dec 2011 00:00:00 +0530 Mon, 16 Dec 2013 16:12:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241066 The appeal was allowed due to a 2-day filing delay beyond Revenue's control. The tribunal rejected the Revenue's argument on business auxiliary services, finding no merit and dispensing with pre-deposit. It determined that services to the National Highway Authority of India did not constitute business activities, leading to the dismissal of the appeal. The tribunal concluded that NHAI was not a business or commercial concern, ultimately dismissing the Revenue's appeal. Case-Laws Service Tax Fri, 23 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241066