Collection of toll cannot be considered as provision of Business Auxiliary Service to NHAI

PNC Infratech Ltd. Vs CCE- Ludhiana (CESTAT Chandigarh)

CESTAT Chandigarh held that collection of toll by the assessee would not be considered as Business Auxiliary Service provided to NHAI as the assessee is not rendering any service which is incidental or auxiliary on behalf of NHAI and the NHAI is not undertaking any business activity.

Facts- The show cause notice dated 23.05.2008 was issued to the appellant who was engaged in providing the services under ‘Business Auxiliary Services’ alleging

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