https://www.taxtmi.com/caselaws?id=344055 The Tribunal ruled that the toll tax reimbursed to the transporter by the respondent is not liable to service tax as part of the gross value of the GTA service. The decision was based on the classification of toll tax as a statutory levy rather than a service charge, in accordance with constitutional provisions and legal precedents. The Tribunal upheld the Commissioner (Appeals) order, dismissing the revenue's appeal. en-us Wed, 03 May 2017 00:00:00 +0530 Tue, 07 Nov 2017 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344055 The Tribunal ruled that the toll tax reimbursed to the transporter by the respondent is not liable to service tax as part of the gross value of the GTA service. The decision was based on the classification of toll tax as a statutory levy rather than a service charge, in accordance with constitutional provisions and legal precedents. The Tribunal upheld the Commissioner (Appeals) order, dismissing the revenue's appeal. Case-Laws Service Tax Wed, 03 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344055