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

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....sp;                 New Delhi, 22^nd February, 2012 To   Chief Commissioner of Customs and Central Excise / Central Excise & Service Tax (All) Director General of Service Tax /Central Excise Intelligence /Audit Commissioner of Customs and Central Excise/ Central Excise and Service Tax/ Service Tax (....

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.... Authority and the concessionaire (Public Private Partnership Model, Build-Own/Operate-Transfer arrangement). 'Tolls' is a matter enumerated (serial number 59) in List-II (State List), in the Seventh Schedule of the Constitution of India and the same is not covered by any of the taxable services at present. Tolls collected under the PPP model by the SPV is collection on own account and not on beha....