https://www.taxtmi.com/caselaws?id=417043 The Tribunal ruled in favor of the appellant, determining that toll collection activities did not fall under Business Auxiliary Service (BAS) for service tax liability. Citing judicial precedents and Circular No. 152/3/2012-ST, the Tribunal found that the toll collection, characterized by lump-sum payments to NHAI, constituted the appellant's business income rather than BAS. The Tribunal also noted favorable decisions in similar cases and the absence of contrary evidence from the Revenue. As a result, the demand for service tax was set aside, and the appeal was allowed with any consequential benefits as per law. en-us Fri, 07 Jan 2022 00:00:00 +0530 Thu, 13 Jan 2022 19:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417043 The Tribunal ruled in favor of the appellant, determining that toll collection activities did not fall under Business Auxiliary Service (BAS) for service tax liability. Citing judicial precedents and Circular No. 152/3/2012-ST, the Tribunal found that the toll collection, characterized by lump-sum payments to NHAI, constituted the appellant's business income rather than BAS. The Tribunal also noted favorable decisions in similar cases and the absence of contrary evidence from the Revenue. As a result, the demand for service tax was set aside, and the appeal was allowed with any consequential benefits as per law. Case-Laws Service Tax Fri, 07 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417043