Service tax on Toll Tax

[hardik damani]

Service tax is levied on Toll Tax collected by agency ?

AI Summary

Service tax on toll collection applies to the agency's service value, not to the toll amount collected.
Service tax is leviable on the toll collection agency's remuneration for providing toll collection services, computed on the value of the services or commission received, and not on the toll amounts collected; such consideration may be taxable under Business Support Service unless specifically exempted by the government.