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of <h1>Clarification on Non-Taxability of Road Access Services During Demonetization Period; Remains on Negative List.</h1> The circular addresses the taxability of services related to road or bridge access during the period from November 8, 2016, to December 1, 2016. Due to demonetization, toll operators were instructed to allow free access, with the National Highways Authority of India (NHAI) covering toll charges. Investigations suggested service tax was applicable, treating it as a 'declared service.' However, the circular clarifies that such services remain on the Negative List and are not taxable, regardless of whether the consideration came from NHAI instead of users. The service provided remained unchanged, and no service tax is applicable for this period.
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