https://www.taxtmi.com/caselaws?id=173693 The High Court held that assessment proceedings can proceed, but the respondents must separately quantify the amount claimed as service tax on toll charges. The court referred to a circular stating toll falls under the State List and is not covered by taxable services under the Finance Act. The petitioner argued that toll is an indirect tax collected from toll users and any profit earned is not commission but income after meeting expenses. The excess amount retained does not involve a service element as the toll collector is not providing a service to oneself. en-us Tue, 17 Sep 2013 00:00:00 +0530 Tue, 22 Mar 2016 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173693 The High Court held that assessment proceedings can proceed, but the respondents must separately quantify the amount claimed as service tax on toll charges. The court referred to a circular stating toll falls under the State List and is not covered by taxable services under the Finance Act. The petitioner argued that toll is an indirect tax collected from toll users and any profit earned is not commission but income after meeting expenses. The excess amount retained does not involve a service element as the toll collector is not providing a service to oneself. Case-Laws Service Tax Tue, 17 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173693