Service by way of access to a road or bridge: toll-based access deemed a service yet excluded under negative list. Service by way of access to a road or a bridge on payment of toll charges is a negative list entry excluding such access services from service tax. ... Summary
Service by way of access to a road or bridge: toll-based access deemed a service yet excluded under negative list.
Service by way of access to a road or a bridge on payment of toll charges is a negative list entry excluding such access services from service tax. National and state highways are included, but collection or service charges paid to toll-collection agencies are not covered because they constitute services used for providing the excluded access service.
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