https://www.taxtmi.com/caselaws?id=439985 Toll fee collection under a contract with NHAI was held not to fall within Business Auxiliary Service because the activity was not incidental or auxiliary to any business activity of NHAI. The Tribunal followed its settled view in the appellant's own case and similar matters that NHAI, in this context, was not engaged in a business activity for which toll operations could be treated as an auxiliary service. The service tax demand was therefore unsustainable, and the impugned order was set aside, with relief granted from the related tax, interest and penalties. en-us Tue, 04 Jul 2023 00:00:00 +0530 Fri, 07 Jul 2023 07:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439985 Toll fee collection under a contract with NHAI was held not to fall within Business Auxiliary Service because the activity was not incidental or auxiliary to any business activity of NHAI. The Tribunal followed its settled view in the appellant's own case and similar matters that NHAI, in this context, was not engaged in a business activity for which toll operations could be treated as an auxiliary service. The service tax demand was therefore unsustainable, and the impugned order was set aside, with relief granted from the related tax, interest and penalties. Case-Laws Service Tax Tue, 04 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439985