Whether service would be applicable on the toll collection on highways under the category of business auxiliary service? Held, no

Patel infrastructure pvt. Ltd. vs. CCE, Rajkot (2014 (33) STR 701 (Tri- Ahmd)

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Facts:

The Appellant collected toll charges from the users of high ways. The department demanded service tax under business auxiliary services on the entire collection of toll. The appellant relied upon the judgement in Interpol India Consultants(P) Ltd -2011(24) STR611 (Tri-Delhi)and contended non-applicability of service tax on toll collections.

Held:
The Tribunal relying upon the above stated decision held that the ratio laid down was squarely applicable to the present case and set aside the demand.

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