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of <h1>Service Tax Exemption for Toll Fees Clarified; Commission on Toll Collection Subject to Tax Under Business Auxiliary Services.</h1> The circular clarifies that service tax is not applicable to toll fees paid by road users, including those using roads constructed by a Special Purpose Vehicle (SPV) under agreements with the National Highway Authority of India (NHAI) or State Authorities. Tolls fall under the State List in the Indian Constitution and are not taxable services. However, if an SPV hires an independent entity to collect tolls and retains a commission, service tax applies to that commission under Business Auxiliary Service provisions. The SPV is not considered an agent of the NHAI, and renting land for road construction does not attract service tax.
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