2013 (8) TMI 416

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f India Ltd. (NHAI) for the extension and improvement of NH No. 8 between Bharuch and Surat from 198 Km to 263 Km on Build, Operate and Transfer (BOT) basis. For the activity undertaken by them, they were permitted to collect Toll charges and compensation of the cost incurred by them for the expansion and improvement of roads. The department was of the view that the activity undertaken by the appellant falls under the category of Business Auxiliary Service inasmuch as they were collecting Toll charges on behalf of NHAI and, therefore, they are liable to pay Service Tax on the on the Toll charges so collected. Accordingly, a show-cause notice dated 23.1.2011 was issued for the period 2006-07 and 2010-11 demanding Service Tax of Rs.20,23,61,8....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....idered the submissions made by both the sides. As the Revenue is not ready for final disposal of the appeal and wants us to consider only the stay application, we are restricting ourselves to consideration of the stay application. 5.1 Circular No. 152/3/2012-ST dated 22.2.2012 reads 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 tho....