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    <title>Toll Collection Classified as Business Auxiliary Service; Funding via Toll Tax Doesn&#039;t Change Service Provision Status.</title>
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    <description>Classification of services - activity of collection of toll - Merely because a project is funded by toll tax, it cannot be said no service has been provided. - The appellants are providing the BAS and there is no doubt regarding the same.</description>
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      <description>Classification of services - activity of collection of toll - Merely because a project is funded by toll tax, it cannot be said no service has been provided. - The appellants are providing the BAS and there is no doubt regarding the same.</description>
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