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2019 (7) TMI 919 - HC - Service TaxLevy of Service tax - collection of toll - SCN is challenged on the ground that the respondent No.3 has no authority to collect the service tax which has already been abolished/repealed with effect from 1-7-2017 - HELD THAT:- The learned counsel for the petitioner has invited our attention to the communications from the Ministry of Finance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 petitioner shall be at liberty to file the reply to the show cause notice. The proceedings may go on; however, no coercive steps shall be taken for recovery of the amount, if any order is passed.
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