TaxTMI 
TaxTMI 
2018 (11) TMI 837
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....d of service tax for the period 01.07.2005 to 30.06.2006 from the appellant on the amounts collected by them as toll fee and paid to National Highways Authority of India (NHAI). It is the case of the Revenue that the appellant is engaged and conducting as a commission agent of NHAI and collecting toll fee specifically as commission agent of National Highway which is equivalent to rendering of services under the category of Business Auxiliary Services. The Adjudicating Authority has confirmed the demands so raised. 4. As correctly pointed by the Learned Counsel the issue is now squarely covered in their favour by the judgment of the Tribunal in the case of Ideal Road Builders P. Ltd., [2015 (40) STR 480] wherein, identical issue came up b....
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.... services, which are inputs for the client; or (v) production or processing of goods for, or on behalf of the client; or (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, inventory management, evaluation or development of prospective customer or vendor, public relation services, management or supervision, and includes services as a commission agent, but does not include any information technology service and any activity that amounts to "manufacture" within the meaning of clause (f) of Section 2 of the Central Excise Act, 1944....
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....t an amount as a fees from the users. 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 representative of NHAI and is providing services on behalf of NHAI. The said argument needs to be discarded inasmuch NHAI is not providing any services to any of the users of the National Highway but is doing a sovereign function of developing, maintaining of the highway. On perusal of the agreement with the appellant and NHAI, we find the said agreement does not indicate anywhere that the appellant is appointed as an agent/representative and the said agreement talks of collecti....
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....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 collection, the activity cannot be held to be falling under BAS. In the case of Swarna Tollway P. Ltd. v. CC & CE [2011] 32 STT 162/12 Taxmann.com 49 (Bang-CESTAT), again the same status was reiterated. As regards limitation, we find that the Tribunal in the case of Brij Motors P. Ltd. v. CCE [Final Order No. ST/601/2011 (PB), dated 22-11-2011] has held that when the issue is interpreted by judicial forums in different ways, the extended period cannot be invoked in such a situation. 5. By applyi....