Tolls Classified as 'User Charge' or 'Access Fee' Impact Service Tax Implications, Per 2012 Circular Guidance. https://www.taxtmi.com/highlights?id=3003 Toll in the nature of ‘user charge’ or ‘access fee’ paid by roads users - regarding. - Cir. No. 152/3 /2012-ST Dated: February 22, 2012 en-us Wed, 22 Feb 2012 18:02:51 +0530 Wed, 22 Feb 2012 18:02:51 +0530 TaxTMI RSS Generator Tolls Classified as 'User Charge' or 'Access Fee' Impact Service Tax Implications, Per 2012 Circular Guidance. https://www.taxtmi.com/highlights?id=3003 Toll in the nature of ‘user charge’ or ‘access fee’ paid by roads users - regarding. - Cir. No. 152/3 /2012-ST Dated: February 22, 2012 Highlights Service Tax Wed, 22 Feb 2012 18:02:51 +0530 https://www.taxtmi.com/highlights?id=3003