https://www.taxtmi.com/caselaws?id=271906 The Tribunal allowed the appeal filed by the Appellant, setting aside the demand of Service Tax, interest, and penalty for a specific period under Business Auxiliary Service. The decision was influenced by the analysis of case laws on mode of payment, interpretation of Business Auxiliary Service definition, consideration of toll fee payers as customers, and tax liability on toll collection for another entity. The Tribunal's reliance on judicial precedents emphasizing the non-commercial nature of NHAI and the inapplicability of Business Auxiliary Service in certain situations led to the favorable outcome for the Appellant. en-us Wed, 06 Jan 2016 00:00:00 +0530 Sat, 20 Feb 2016 12:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271906 The Tribunal allowed the appeal filed by the Appellant, setting aside the demand of Service Tax, interest, and penalty for a specific period under Business Auxiliary Service. The decision was influenced by the analysis of case laws on mode of payment, interpretation of Business Auxiliary Service definition, consideration of toll fee payers as customers, and tax liability on toll collection for another entity. The Tribunal's reliance on judicial precedents emphasizing the non-commercial nature of NHAI and the inapplicability of Business Auxiliary Service in certain situations led to the favorable outcome for the Appellant. Case-Laws Service Tax Wed, 06 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271906