2010 (4) TMI 401

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....he Appellant. Shri Vijay Kumar, DR, for the Respondent. [Order per: D.N. Panda, Member (J)]. - Ld. Counsel Shri B.L. Narasimhan submits that without appreciating the merits of the case, Modified Order was passed to direct for pre-deposit by the Ld. Appellate Authority below and for non-payment of the same appeal was dismissed. There is divergent view of the Commissioners in respect of the subjec....

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.... was to maintain a stretch of road and also to recover the maintenance cost through toll gates installed by NHAI. This appellant collects toll fees to achieve the objective of maintenance of road on behalf of NHAI. Such an activity shall not be called as business auxiliary service. Although, we do not express any opinion at this stage, we are prima facie, of the view that thorough examination of t....