2008 (2) TMI 141

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....per : S.S. Kang, Vice-President]. - Heard both sides. Applicant filed this application for pre-deposit of amount of Service tax of Rs. 40,61,513/- (Rs. Forty Lakhs Sixty One Thousand Five Hundred and thirteen) and penalties. 2. The Commissioner (Appeals) directed the applicant to deposit Rs. 15,00,000/- (Rs. Fifteen lakhs) towards the Service Tax and Rs. 10,00,000/- (Rs. Ten lakhs) towards the ....

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....ay any Service tax as provider/Business Auxiliary Service, 5. We find that the applicants entered into a contract with the National Highway Authority for maintenance and repair of a certain portion of Highway and for this service the commuters to pay toll tax. The National Highway Authority also authorized the applicant to collect toll tax on behalf of the National Highway Authority. As, the ap....