https://www.taxtmi.com/caselaws?id=434316 The Tribunal set aside the Order-in-Original dated 24.03.2017, concluding that the appellant was not liable to pay service tax on the toll collected. The appeal was allowed, and the Tribunal consistently held that such toll collection services were not taxable under the Business Auxiliary Service category or as Commission Agent services. en-us Tue, 21 Feb 2023 00:00:00 +0530 Fri, 13 Oct 2023 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434316 The Tribunal set aside the Order-in-Original dated 24.03.2017, concluding that the appellant was not liable to pay service tax on the toll collected. The appeal was allowed, and the Tribunal consistently held that such toll collection services were not taxable under the Business Auxiliary Service category or as Commission Agent services. Case-Laws Service Tax Tue, 21 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434316