https://www.taxtmi.com/caselaws?id=370581 The Tribunal dismissed the appeal, holding that the toll collection activities and related services conducted by the appellant fall under the definition of Business Auxiliary Service (BAS) and are subject to service tax. The Tribunal also upheld the applicability of the extended period of limitation for the demand of service tax, emphasizing that toll collection compensation is taxable and that road users qualify as customers under the BAS definition. en-us Wed, 14 Nov 2018 00:00:00 +0530 Thu, 11 Apr 2019 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370581 The Tribunal dismissed the appeal, holding that the toll collection activities and related services conducted by the appellant fall under the definition of Business Auxiliary Service (BAS) and are subject to service tax. The Tribunal also upheld the applicability of the extended period of limitation for the demand of service tax, emphasizing that toll collection compensation is taxable and that road users qualify as customers under the BAS definition. Case-Laws Service Tax Wed, 14 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370581