https://www.taxtmi.com/article/detailed?id=11662 The tribunal held that a composite contract for NHAI covering maintenance, management and toll operations cannot be vivisected; therefore tolling receipts are not taxable as Business Auxiliary Service because the revenue did not establish NHAI as a commercial business concern, and the service-tax demand was set aside. en-us Thu, 27 Jul 2023 09:11:13 +0530 Thu, 27 Jul 2023 09:11:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11662 The tribunal held that a composite contract for NHAI covering maintenance, management and toll operations cannot be vivisected; therefore tolling receipts are not taxable as Business Auxiliary Service because the revenue did not establish NHAI as a commercial business concern, and the service-tax demand was set aside. Articles Service Tax Thu, 27 Jul 2023 09:11:13 +0530 https://www.taxtmi.com/article/detailed?id=11662