Toll charge Collection on behalf of corporate entity liable to service tax under BAS

M/s Larson & Toubro Limited Vs C.S.T. Service Tax  (CESTAT Ahmedabad) Conclusion: Compensation received by assessee in respect of collection of toll and other assorted services on behalf of the corporate entity backed by Government was liable to service tax under the head ‘Business Auxiliary Services’ (BAS). Held: In the present case, AMTRCL-company promoted by Government had selected assessee for the design, construction, operation, and maintenance of the Ahmedabad-Mehsana Road Project. Department held that the activity undertaken by assessee in respect of toll collection amounted t...