2016 (9) TMI 374

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....he Appellant : Dr. S. K. Sheoran ORDER After hearing both sides, duly represented by Shri B. L. Narshimhan, learned counsel for the appellants and Dr. S. K. Sheoran, learned DR for the Revenue, we find that the issue involved in the present appeal is, as to whether the toll tax collected by the appellants at the toll plaza under an agreement with MCD would call for payment of Service Tax on ....

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....iness activities. Therefore, providing BAS to such NHAI is not conceivable. Accordingly appeal filed by the Revenue was dismissed. Similarly in the case of Intertoll India Consultants P. Ltd. Reported as 2011(24)STR 611 (Tri. Del), Tribunal held that toll tax and fee for use of bridge by retaining the percentage of such collection, the activity cannot be held to be falling under BAS. In t....