https://www.taxtmi.com/caselaws?id=420702 The Tribunal ruled in favor of the appellant, determining that the collection of toll did not amount to providing Business Auxiliary Service. The activity fell under the negative list of services, and the extended period of limitation was not applicable. The demand computation by the department was deemed incorrect, and no penalty was imposed as the appellant acted in good faith. The Tribunal set aside the Commissioner's findings, allowing the appeal. en-us Tue, 05 Apr 2022 00:00:00 +0530 Tue, 22 Nov 2022 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420702 The Tribunal ruled in favor of the appellant, determining that the collection of toll did not amount to providing Business Auxiliary Service. The activity fell under the negative list of services, and the extended period of limitation was not applicable. The demand computation by the department was deemed incorrect, and no penalty was imposed as the appellant acted in good faith. The Tribunal set aside the Commissioner's findings, allowing the appeal. Case-Laws Service Tax Tue, 05 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420702