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of <h1>Service Tax Not Applicable to Tolls; Applies to Commissions for Independent Collectors, Clarifies Circular.</h1> The circular clarifies that service tax is not applicable to tolls paid by road users, including those on roads constructed under Public-Private Partnership models. Tolls are classified under the State List in the Constitution of India and are not considered taxable services. However, if a Special Purpose Vehicle (SPV) hires an independent entity to collect tolls, service tax applies to the commission or charges retained by that entity. Additionally, the SPV formed through agreements with the National Highway Authority of India or State Authorities is not considered an agent, and renting or leasing land for road construction does not attract service tax.
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