https://www.taxtmi.com/caselaws?id=262675 The Tribunal ruled in favor of the appellant, finding that their toll collection activities for NHAI do not constitute "Business Auxiliary Service" subject to service tax. The Tribunal emphasized NHAI's statutory authority and sovereign functions, concluding that the appellant's role was not that of an agent but part of NHAI's sovereign function. The appellant's arguments regarding limitation and alternative notifications were not extensively addressed as the primary issue was resolved in their favor. The impugned order was set aside, and the appeal was allowed with any consequential relief. en-us Wed, 01 Jul 2015 00:00:00 +0530 Wed, 13 Jan 2016 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262675 The Tribunal ruled in favor of the appellant, finding that their toll collection activities for NHAI do not constitute "Business Auxiliary Service" subject to service tax. The Tribunal emphasized NHAI's statutory authority and sovereign functions, concluding that the appellant's role was not that of an agent but part of NHAI's sovereign function. The appellant's arguments regarding limitation and alternative notifications were not extensively addressed as the primary issue was resolved in their favor. The impugned order was set aside, and the appeal was allowed with any consequential relief. Case-Laws Service Tax Wed, 01 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262675