Toll in the nature of ‘user charge’ or ‘access fee’ paid by roads users — regarding.

Toll as user charge exempt from service tax; commission retained by collectors taxable under business auxiliary service.

Service tax is not leviable on tolls charged to road users, including tolls collected by SPVs under PPP/BOT arrangements, because tolls fall in the State List and are not covered by taxable services. SPVs' toll collections are on their own account and SPVs are not agents of the authority. If an independent collector retains commission or is otherwise compensated for collecting tolls, service tax applies to that commission under the Business Auxiliary Service. Renting or leasing vacant land by an authority to an SPV for road construction does not attract service tax.