2012 (12) TMI 878

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....icial 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 terms of the agreement entered into between ....

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....ey 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 includes supply of equipment, ticketing, plaza mai....

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....e 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. Accordingly appeal filed by the Revenue was dismiss....