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

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....ral 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 (All) Madam/Sir, Subject: Toll in the nature of 'user charge' or 'access fee' paid by roads users -- regarding. A representation has been received by the Board, seeking clarification regardi....

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....made the land available for construction of the road. 3. However, if the SPV engages an independent entity to collect toll from users on its behalf and a part of toll collection is retained by that independent entity as commission or is compensated in any other manner, service tax liability arises on such commission or charges, under the Business Auxiliary Service [section 65(105) (zzb) read with....