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

....sioner (AR) Per: P R Chandrasekharan: The appeal and stay application are directed against the Order-in-Original No. 13/ST-II/RS/2012 dated 31.8.2012 passed by the Commissioner of Service Tax, Mumbai-II. 2. The appellant M/s. IDAA Infrastructure Pvt. Ltd. were engaged by the National Highway Authority of India Ltd. (NHAI) for the extension and improvement of NH No. 8 between Bharuch and Surat f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mount of penalty was imposed under Section 78 of the Finance Act, 1994 apart from the penalty of Rs.5000/- under Section 77 of the Act. It is against this order, the appellants are before us. 3. The learned Counsel for the appellant submitted that they were not collecting any Toll charges on behalf of M/s NHAI. The activity undertaken by them was widening and improvement of the road and they incu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....their claim. 4. The learned Commissioner (A.R.) appearing for the Revenue reiterates the findings of the lower authority. 5. We have carefully considered 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. 15....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....st-II (State List), in the Seventh Schedule of the Constitution of India and the same is not covered by any of the taxable services at present. Tolls collected under the PPP model by the SPV is collection on own account and not on behalf of the person who has made the land available for construction of the road.    3. However, if the SPV engages an independent entity to collect toll fro....