https://www.taxtmi.com/caselaws?id=389914 The Tribunal dismissed the appeal, determining that the appellant's services in toll fee collection are taxable under Business Auxiliary Services (BAS). The compensation received for these services is subject to service tax. The appellant cannot claim an exemption based on the governmental nature of toll collection and is not entitled to the benefit of the limitation period for tax assessment. en-us Wed, 18 Dec 2019 00:00:00 +0530 Thu, 07 Nov 2024 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389914 The Tribunal dismissed the appeal, determining that the appellant's services in toll fee collection are taxable under Business Auxiliary Services (BAS). The compensation received for these services is subject to service tax. The appellant cannot claim an exemption based on the governmental nature of toll collection and is not entitled to the benefit of the limitation period for tax assessment. Case-Laws Service Tax Wed, 18 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389914