2018 (8) TMI 31

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....s under sections 76, 77 and 78. 2. Ld. Counsel for the appellant submits that appellant is engaged in collecting of toll on Ahmedabad- Mehsana highway. The appellant is SPV formed for execution of Ahmedabad- Mehsana sub-contract entered into with Larsen & Toubro Limited. He argued that in similar circumstances, the Tribunal in the case of Sukhmani Society for Citizen Services vs. CCE & ST, Chandigarh - 2017 (47) STR 172 (Tri. Chan.) held that the activities is in the nature of statutory function of Government and the same are not taxable. He argued that the toll collection is not a business activity. He relied on the following decisions:- (a) Patel Infrastructure Pvt. Limited vs. CCE, Rajkot - 2014 (33) STR 701 (Tri. Ahmd.) ....

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....n of the Tribunal in the case of Sukhmani Society for Citizen Services(supra), held that toll charges being in the nature of tax and thus, exempted in terms of Notification No. 13/2004-ST dated 10.09.2004, even for the period after 10.09.2004. 5. We have gone through the rival submissions made by both sides. We find that the decision in the case of Ideal Road Builders Pvt. Limited vs. CST, Mumbai - 2015 (40) STR 480 (Tri. Mumbai) deals with the issue raised in the instant case and observed as under:- 11. We find that the main argument of the ld. Departmental Representative and that the finding of the Adjudicating Authority for imposing service tax liability is on the ground that the appellant is appointed as an agent or a repres....

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....aring both the sides, we note that identical issues were the subject matter of the Tribunal's decisions. In this case of Intertoll ICS CE Cons O&M P. Ltd. vide Final order no. ST/A/34/12-Cus., dated 23-12-11, the Tribunal observed that NHAI has availed the services of respondent and the said NHAI is not established by Revenue to be business concern or a commercial concern engaged in any business 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. v. CCE, (2011) 32 STT 269/12 taxmann.com 296 (CESTAT-Delhi), the Tribunal held that toll tax and fee for use of bridge, by retaining the percentage of such ....