https://www.taxtmi.com/caselaws?id=364559 The Tribunal set aside the demand confirmation and penalties imposed under sections 76, 77, and 78 regarding Business Auxiliary Service. The appellant, engaged in toll collection, successfully argued that toll collection is not taxable under clause (iv) of the definition, supported by relevant case laws. The Tribunal emphasized that toll collection is a fee for service, not auxiliary service, based on previous decisions, including a Mumbai Tribunal ruling. The judgment reaffirmed toll collection's non-taxability under Business Auxiliary Service, granting relief to the appellants. en-us Fri, 27 Jul 2018 00:00:00 +0530 Wed, 01 Aug 2018 06:48:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364559 The Tribunal set aside the demand confirmation and penalties imposed under sections 76, 77, and 78 regarding Business Auxiliary Service. The appellant, engaged in toll collection, successfully argued that toll collection is not taxable under clause (iv) of the definition, supported by relevant case laws. The Tribunal emphasized that toll collection is a fee for service, not auxiliary service, based on previous decisions, including a Mumbai Tribunal ruling. The judgment reaffirmed toll collection's non-taxability under Business Auxiliary Service, granting relief to the appellants. Case-Laws Service Tax Fri, 27 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364559