Service by way of access to a road or a bridge on payment of toll charges

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....ent of toll charges. Whether toll charges are "service" In case of Commissioner of the European Communities v. Kingdom of the Netherlands (2013) 38 STT 400, it was held that providing access to roads in return for payment amounts to carrying out of an economic activity by operator thereof. Since use of road depends on payment of toll, there is a direct and necessary link between service provide....