https://www.taxtmi.com/highlights?id=62825 Classification of services - business auxiliary services or not - Toll Charges - Applicability of Circular No.152/3/2012 - No fixed amount has been retained by the Appellant, on the contrary, he is required to pay a fixed amount on weekly basis to NHAI. Thus, consideration is flowing from the Appellant to NHAI and not vice-versa. Therefore, the said circular is not applicable in the scenario and the department has erred in applying the circular in the present case. - AT en-us Fri, 08 Apr 2022 08:02:46 +0530 Fri, 08 Apr 2022 08:02:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62825 Classification of services - business auxiliary services or not - Toll Charges - Applicability of Circular No.152/3/2012 - No fixed amount has been retained by the Appellant, on the contrary, he is required to pay a fixed amount on weekly basis to NHAI. Thus, consideration is flowing from the Appellant to NHAI and not vice-versa. Therefore, the said circular is not applicable in the scenario and the department has erred in applying the circular in the present case. - AT Highlights Service Tax Fri, 08 Apr 2022 08:02:46 +0530 https://www.taxtmi.com/highlights?id=62825