2014 (11) TMI 757

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spondent : Mr. Ganesh Havannur, Addl. Commissioner (AR) JUDGEMENT Per : B.S.V.MURTHY Both the appellant and the Department are seeking early hearing of the appeals filed on the ground that the amount involved is substantial. After hearing both the sides, we came to the conclusion that appeal itself can be decided finally. Accordingly both the early hearing applications are allowed and appeals ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the SPV, Concession Agreement was entered into on 27.3.2001 between NHAI and CIDBI. Subsequently, CIDBI jointly with others promoted and incorporated Swarna Tollway Pvt. Ltd. (STPL) as SPV. NHAI, CIDBI and STPL entered into a Tripartite Assignment Agreement dated 29.6.2001 wherein the Concession  Agreement was assigned and transferred to STPL, who have unconditionally agreed to accept the sam....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by rendering 'Business Auxiliary Services' to CIDBI. The show-cause notice demanded service tax on the entire toll charges collected from the vehicle even though the allegation was that the appellants are acting as collection agents for CIDBI. Thus the demand was highly inflated. The appellants countered the allegations, stating that in view of the Tripartite Assignment Agreement, it is the appell....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....learly stating that only the appellant (STPL) is the Concessionaire. The issue of Concessionaire has been clearly settled by way of Notification dated 13.5.2009 by amending the preamble of the earlier Notification No.S.O.539 (E) dt. 28.4.2004, clearly specifying that M/s. Swarna Tollway Pvt. Ltd. as the Concessionaire. A copy of the same was submitted to the adjudicating authority at the time of p....