Allowing the appeal of the assessee the Court held that ;theTahbazari is not an item which is provided under this section for collecting TCS. If a licence or lease is issued in favour of any other person for collecting the Tahbazari, it cannot be said that lessee is collecting toll on such licence or lease, as the case may be. Accordingly the Court held that toll plaza does not include Tahbazari inasmuch as there is no toll set up for collecting the Tahbazari when licence for collecting the Tahbazari is issued. The Tahbazari has different connotation and it is not a toll as held by the Tribunal. The view taken by the Tribunal that Tahbazari is nothing but a toll or it is not different from Toll Plaza cannot be accepted. Accordingly the order of Tribunal is st aside .de and the appeal is allowed. Taxing provisions to be construed strictly(AY. 2010-11 to 2012-13)