2016 (6) TMI 999

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ms. Swati Gupta, advocate for the respondent ORDER The Revenue is an appeal against the impugned order wherein the Commissioner (Appeals) has directed not be demand service tax under the category of business auxiliary service on toll collection in terms of agreement between the respondents and NHAI. The respondent also undertook their job work of road maintenance and undertaking developm....