CESTAT, Delhi: No Service Tax on Toll Collection on Behalf of NHAI - 08.04.2022

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has observed that an independent contractor is not liable to pay service tax while conducting the activity of toll collection on behalf of National Highways Authority of India.

Tags : Customs Excise and Service Tax Appellate Tribunal independent contractor National Highways Authority of India toll collection

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