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 https://www.taxtmi.com/circulars?id=61485 Service tax is not leviable on tolls charged as user charges by SPVs under PPP/BOT arrangements since tolls fall under the State List and are collected on the SPV's own account. If an independent entity collects tolls on behalf of an SPV and retains commission or compensation, that commission is taxable as Business Auxiliary Service. An SPV is not an agent of NHAI, and renting or licensing of vacant land to an SPV and construction of the road do not attract service tax. en-us Wed, 14 Mar 2012 00:00:00 +0530 Thu, 13 Jun 2019 12:49:00 +0530 TaxTMI RSS Generator Toll in the nature of 'user charge' or 'access fee' paid by roads users https://www.taxtmi.com/circulars?id=61485 Service tax is not leviable on tolls charged as user charges by SPVs under PPP/BOT arrangements since tolls fall under the State List and are collected on the SPV's own account. If an independent entity collects tolls on behalf of an SPV and retains commission or compensation, that commission is taxable as Business Auxiliary Service. An SPV is not an agent of NHAI, and renting or licensing of vacant land to an SPV and construction of the road do not attract service tax. Circulars Service Tax Wed, 14 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61485