https://www.taxtmi.com/caselaws?id=359075 The Tribunal ruled in favor of the appellant, determining that the toll collection activity was not liable for Service Tax under Business Auxiliary Service. The decision emphasized the distinction between Business Auxiliary Service and toll collection operations, citing legal precedents and interpretations to support the judgment. The appellant's appeal was allowed, setting aside the Commissioner's order and providing relief by clarifying the non-applicability of Service Tax on toll collection activities. en-us Fri, 06 Apr 2018 00:00:00 +0530 Tue, 24 Apr 2018 07:33:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359075 The Tribunal ruled in favor of the appellant, determining that the toll collection activity was not liable for Service Tax under Business Auxiliary Service. The decision emphasized the distinction between Business Auxiliary Service and toll collection operations, citing legal precedents and interpretations to support the judgment. The appellant's appeal was allowed, setting aside the Commissioner's order and providing relief by clarifying the non-applicability of Service Tax on toll collection activities. Case-Laws Service Tax Fri, 06 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359075