Toll in the nature of 'user charge' or 'access fee' paid by roads users

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.... SERVICE TAX TRADE NOTICE NO. 03/2012 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 regarding leviability of service tax on toll tee (hereinafter referred as 'toll') paid by users. for using the roads, The representation has been examined, 2. Service tax is n....

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....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 section 65(19) of the Finance Act, 19941. 4. Further, an SPV formed as a result of agreement between NHAI or State Authority and the concessionaire under the BOT....