https://www.taxtmi.com/highlights?id=39923 Business Auxiliary Service - the appellant, as a contractor, has engaged in collecting statutory levies on behalf of the Government department (CTD)/ statutory authority (NHAI) neither of whom are engaged in business - the levy of Service Tax cannot be sustained on the Commission retained by the appellant. en-us Fri, 15 Jun 2018 09:40:12 +0530 Fri, 15 Jun 2018 09:40:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=39923 Business Auxiliary Service - the appellant, as a contractor, has engaged in collecting statutory levies on behalf of the Government department (CTD)/ statutory authority (NHAI) neither of whom are engaged in business - the levy of Service Tax cannot be sustained on the Commission retained by the appellant. Highlights Service Tax Fri, 15 Jun 2018 09:40:12 +0530 https://www.taxtmi.com/highlights?id=39923