2012 (12) TMI 878

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....ent. ORDER Ms. Archana Wadhwa, Judicial Member - After hearing both the sides, we find that demand of duty of service tax of Rs. 40,61,153/- stands confirmed along with imposition of penalty of an identical amount u/s 78 and another penalty imposed u/s 76 of the Finance Act, 1994 on the ground that the appellants have provided 'Business Auxiliary Service' (BAS) on toll tax collection in term....

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....uipment and maintenance of systems etc. They also pleaded that the demand is barred by limitation inasmuch as they were under bona fide belief that such toll collection services are not taxable. 3. Rejecting the above contention of the appellants, the lower authorities have held that separate bills stand raised for separate activities. Bill No.7.6 has been raised for toll operation which includ....

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....t matter of the Tribunal's decisions. In the case of Intertoll ICS CE Cons O&MP Ltd. vide Final Order No.ST/A/34/12-Cus, dtd. 23.12.11, the Tribunal observed that NHAI has availed the services of respondents and the said NHAI is not established by Revenue to be business concern or a commercial concern engaged in any business activities. Therefore, providing BAS to such NHAI is not conceivable. Acc....