https://www.taxtmi.com/caselaws?id=370494 The Tribunal ruled in favor of the appellant, dismissing the service tax liability imposed by the Adjudicating Authority for toll fee collection as a commission agent of NHAI under Business Auxiliary Services. The Tribunal determined that toll collection by the appellant did not constitute Business Auxiliary Services provided to NHAI, aligning with precedents and legal provisions. The impugned order was set aside, and the appeal was allowed based on the analysis of relevant legal provisions and previous judicial decisions. en-us Tue, 09 Oct 2018 00:00:00 +0530 Mon, 19 Nov 2018 08:37:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370494 The Tribunal ruled in favor of the appellant, dismissing the service tax liability imposed by the Adjudicating Authority for toll fee collection as a commission agent of NHAI under Business Auxiliary Services. The Tribunal determined that toll collection by the appellant did not constitute Business Auxiliary Services provided to NHAI, aligning with precedents and legal provisions. The impugned order was set aside, and the appeal was allowed based on the analysis of relevant legal provisions and previous judicial decisions. Case-Laws Service Tax Tue, 09 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370494