Service of collection of toll fee on behalf of NHAI not covered under service tax

Sangam (India) Limited Vs Commissioner Central Excise (CESTAT Delhi) CESTAT Delhi held that service of collection of Toll (user) fee on behalf of National Highway Authority of India (NHAI) not covered under service tax for the period prior to introduction of negative list regime. Facts- Service Tax Appeal No. 51160 of 2017 has been filed by the appellant M/s. Sangam India Limited to assail the Order-In-Original No. UDZ-EXCUS-000-COM-0116-16-17 dated 24.03.2017 wherein the demand of Rs.2,78,47,743/- has been confirmed and certain penalties have also been imposed. The period of show cause notice...