Service Tax Demand Overturned: Appellant's Toll Collection for Rajasthan Government Not Classified as Business Auxiliary Service.

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....Business Auxiliary Service - surplus amount - collection of toll, royalty, on behalf of the State Government or Government Department - The appellant have provided no service to the Department of Mines & Geology, Government of Rajasthan. The appellant have entered into business on principal to principal basis - Demand set aside - AT....