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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
Binu Tamta, Judicial Member, Hemambika R. Priya, Technical Member
DEP Tolls LLP – Appellant
Versus
Additional Director General (Adjudication) – Respondent
| Table of Content |
|---|
| 1. appeals against service tax demand on toll retention. (Para 1 , 2) |
| 2. toll collection principal-to-principal, not taxable service. (Para 3) |
| 3. department concedes issue settled by precedents. (Para 4) |
| 4. fixed bid transfers risk; s.66d(h) exempts toll collection. (Para 5 , 6 , 7) |
| 5. impugned order set aside; appeals allowed. (Para 8) |
HEMAMBIKA R. PRIYA
The present appeals have been filed by M/s Dep Tolls LLP, appellant No. 1 2 appellant No. 2 and Ajay Agrawal, against the Order-in-Original No. 18/2020-ST dated 01.10.2020 wherein the demand of Rs. 6,64,88,464/- along with interest has been confirmed along with penalty of Rs. 6,64,88,464/-. Penalty of Rs. 10,000/- has been imposed on Appellant No. 2.
2. The brief facts of the case are that SDMC floated an offer-cum request for proposal and invited bids from contractors for collection of toll at 124 toll plazas / posts for a period of 40 weeks against a reserve price of Rs. 441 crores. The Appellant No. 1 submitted its proposal in response to the tender, which was accepted by SDMC vide Letter dated 23.01.2016. The arrangement culminated into execution of Agreement dated 29.01.2016 giving right to the Appellant to, inter a
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