TaxTMI 
TaxTMI 
2016 (2) TMI 611
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....aintenance of Toll Collection System including Plaza maintenance etc. The Adjudicating authority confirmed the demand of Service Tax alongwith interest and imposed penalty for the period 01.12.2004 to 30.06.2006 under the category of Business Auxiliary Service. The Commissioner (Appeals) upheld the Adjudication order. 3. The learned Advocate on behalf of the Appellant drew the attention of the Bench to the definition of Business Auxiliary Service and the case laws as under:- i) Patel Infrastructure Pvt. Ltd. Vs CCE Rajkot-2014 (33) STR 701 (Tri-Ahmd) ii) Intertoll India Consultants (P) Ltd Vs CCE Noida-2011 (24) STR 611 (Tri-Del) iii) Ideal Road Builders P. Ltd Vs CST Mumbai-2015 (40) STR 480 (Tri-Mum) ....
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....he 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 Explanation. " For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, "inputs" means all goods or services intended for use by the client; (v) production or processing of goods for, or on behalf of, the client; (vi) provision of service on behalf of the client; or (vii) a service incidental or auxiliary to any activity specified in sub-clauses (i) to (vi), such as billing, issue or collection or recovery of cheques, payments, maintenance of accounts and remittance, in....
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....ervices under sub-clause (iii) of the definition of BAS prior to 10-9-2004 and post-10-9-2004 under clauses (vi) and (vii) of the above reproduced definition. 8. At the outset, we find that NTBCL was declared as owner of the DND bridge by the Noida Authority under the Govt. of U.P. The owner had given rights of collection of toll tax to the appellant and to retain a percentage of it and remit the balance. It can be seen that the appellant herein is collecting an amount as toll from the users of the DND bridge. To our mind, the users of toll fee paid bridge cannot be considered as customers. The persons who are using the DND bridge cannot be called as customers of either the appellant or NTBCL for a simple reason, because the expres....
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.... 9. We find a strong force in the contention raised by the ld. Advocate that the activity of the appellant would be covered under the "Management, Maintenance and Repair of immovable property services". Such services are liable to be taxed from 16-6-2005. A category which specifically covered under the Service Tax liability from a specific date cannot be taxed under any other headings prior to that date is the law which has been settled by the Hon'ble High Court of P&H in the case of C.C.E. v. Lal Path Lab (P) Ltd. (supra). 10. As regards the collection of toll by the appellant on behalf of M/s. Banas Sands, it is undisputed that the said toll fees collected by the appellant is nothing but the toll which has been levied by the muni....