Access to road or bridge service remains non-taxable despite third-party payment for tolls during the demonetisation period. Access to a road or bridge on payment of toll charges is in the Negative List and not taxable. The service remained the same throughout the period 8-11-2016 to 1-12-2016; payment by the project authority instead of the user did not change the service. A declared service under section 66E does not override the Negative List to make such a service taxable.