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    <title>2016 (9) TMI 374 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants, determining that toll tax collected at the toll plaza did not constitute Business Auxiliary Services under the Service Tax category. Citing precedents and settled issues, the Tribunal set aside the impugned order and granted consequential relief to the appellants, emphasizing that toll collection on highways did not qualify as a service provided to NHAI.</description>
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