07 August 2010
THE DEPARTMENT IS ASKING TO PAY SERVICE TAX ON THE REMUNERATION RECEIVED AGAINST THE ACTIVITY OF COLLECION OF TOLL. HOWEVER, IT IS UNDER DISPUTE WHETHER THIS ACTIVITY WILL FALL UNDER BUSINESS AUXILIARY SERVICE OR NOT, BECAUSE THE PERSON ON WHOSE BEHALF THIS ACTIVITY HAS BEEN DONE IS NOT PROVIDING ANY SERVICE (INSTEAD FULFILLING STATUTORY OBLIGATION, THEREFORE, THIS ACTIVITY WILL ALSO NOT FALL UDER "BAS".