https://www.taxtmi.com/circulars?id=61048 Access to a road or bridge on payment of toll charges is in the Negative List and not taxable. The service remained the same throughout the period 8-11-2016 to 1-12-2016; payment by the project authority instead of the user did not change the service. A declared service under section 66E does not override the Negative List to make such a service taxable. en-us Tue, 21 May 2019 00:00:00 +0530 Wed, 22 May 2019 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61048 Access to a road or bridge on payment of toll charges is in the Negative List and not taxable. The service remained the same throughout the period 8-11-2016 to 1-12-2016; payment by the project authority instead of the user did not change the service. A declared service under section 66E does not override the Negative List to make such a service taxable. Circulars Service Tax Tue, 21 May 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61048