Toll Collection on Behalf of NHAI Cannot be Considered as Business Auxiliary Service: CESTAT [Read Order]

By Yogitha S. Yogesh - On July 10, 2023 5:00 pm - 2 mins read

Toll Collection on Behalf of NHAI Cannot be Considered as Business Auxiliary Service - Toll Collection on Behalf of NHAI - NHAI - CESTAT - Taxscan

The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that toll collection on behalf of the National Highway Authority of India (NHAI) cannot be considered as a business auxiliary service. PNC Infratech Ltd, the appellant was engaged in providing the services under “Business Auxiliary Services” alleging that they appeared to…

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