No Service Tax on Toll Charges Collected in Independent Capacity as a Contractor: CESTAT [Read Order]
The tribunal found that the assessee obtained the right to collect toll under a contract and it has neither rendered any service to NHAI nor has acted as a commission agent for NHAI
In a significant case, the Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service tax is not demandable on toll charges collected in an independent capacity as a contractor. The tribunal found that the assessee obtained the right to collect toll under a contract and it has neither…
Your free access to Taxscan has Expired
To read the article, get a premium account.
Taxscan Premium
Why should you subscribe?
Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
