TaxTMI 
TaxTMI 
2013 (4) TMI 673
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....lopment Corporation, National Highway Authority of India, Government of Maharashtra and also Government of India. These contracts were on Build, Operate and Transfer (BOT) basis. The consideration for the services rendered under these contracts were allowed to be recovered by collection of toll charges for a fixed tenure and appropriating the same towards the cost incurred. The case of the Revenue is that collection of toll charges by the appellants under these contracts comes within the purview of 'Business Auxiliary Services'. Notices were issued and demands for service tax along with interest were confirmed apart from imposing equivalent amounts of penalty. Hence the appellants are before us. 3. The learned Counsel for the appellants su....
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....ry of 'Commercial or Industrial Construction Service' under section 65(25b) of Finance Act, 1994 which defines the said service as follows:- (25b) "commercial or industrial construction" means:- (a) construction of a new building or a civil structure or a part thereof; or (b) construction of pipeline or conduit; or (c) completion and finishing services such as ...; or (d) repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit, which is:- &....
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....by the appellant comes within the category of 'business auxiliary service' leviable to service tax. As per section 65(19) of the Finance Act, 1994, business auxiliary service has been defined as follows:- "(19) "business auxiliary service" means any service in relation to,- (i) promotion or marketing or sale of goods produced or provided by or belonging to the client; or (ii) promotion or marketing of service provided by the client; or [***] (iii) any customer care service provided on behalf of the client; or (iv) procurement of goods or services, which are inputs for the client; or [(v) production or processing of goods for, or on behalf of, t....
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....any 'Business Auxiliary Service' to the Government or NHAI or anybody else. 5.6 Further, the Central Board of Excise and Customs vide Circular no. 152/3/2012-ST dated 22/02/2012 have clarified as follows: "Subject: Toll in the nature of 'user charge' or 'access fee' paid by roads users - regarding. A representation has been received by the Board, seeking clarification regarding leviability of service tax on toll fee (hereinafter referred as 'toll') paid by users, for using the roads. The representation has been examined. 2. Service tax is not leviable on toll paid by the users of roads, including those roads constructed by a Special Purpose Vehicle (SPV) created under an agreement between National ....