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Toll Road Access Exempt from Service Tax: Finance Ministry Clarifies No Coercive Tax Recovery Measures Allowed.

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Full Text of the Document

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....Levy of Service tax - collection of toll - there is communications from the Ministry of Finance dated 22-2-2012 and 21-5-2019 clarifying that the service by way of access to a road or a bridge on payment of toll charges is included in the Negative List, which means that no service tax can be levied on the service - the proceedings may go on but no coercive steps shall be taken for recovery....

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