Toll in the nature of ‘user charge’ or ‘access fee’ paid by roads users

Toll in the nature of ‘user charge’ or ‘access fee’ paid by roads users — regarding. https://www.taxtmi.com/circulars?id=11499 Service tax is not leviable on tolls charged to road users, including tolls collected by SPVs under PPP/BOT arrangements, because tolls fall in the State List and are not covered by taxable services. SPVs' toll collections are on their own account and SPVs are not agents of the authority. If an independent collector retains commission or is otherwise compensated for collecting tolls, service tax applies to that commission under the Business Auxiliary Service. Renting or leasing vacant land by an authority to an SPV for road construction does not attract service tax. en-us Wed, 22 Feb 2012 00:00:00 +0530 Wed, 09 May 2012 18:23:00 +0530 TaxTMI RSS Generator Toll in the nature of ‘user charge’ or ‘access fee’ paid by roads users — regarding. https://www.taxtmi.com/circulars?id=11499 Service tax is not leviable on tolls charged to road users, including tolls collected by SPVs under PPP/BOT arrangements, because tolls fall in the State List and are not covered by taxable services. SPVs' toll collections are on their own account and SPVs are not agents of the authority. If an independent collector retains commission or is otherwise compensated for collecting tolls, service tax applies to that commission under the Business Auxiliary Service. Renting or leasing vacant land by an authority to an SPV for road construction does not attract service tax. Circulars Service Tax Wed, 22 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11499