No liability to pay service tax on toll collection as collector was not a Commission Agent

Souvenir Developers India Pvt Ltd Vs Commissioner of Central Excise (CESTAT Mumbai) Conclusion: Any amount retained by a toll collector while undertaking toll-collection activity did not attract service tax since the said activity did not constitute a service rendered by a commission agent and thus it did not fall within the purview of a ‘business auxiliary service’ under the erstwhile Section 65(19) of the Finance Act, 1994. Held Assessee contended before the CESTAT that the amount retained by it was not ‘commission’ but profit which was beyond the ambit of the Finance...