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 cont

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