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

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..... 012 To Chief Commissioner of Customs and Central 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. .....

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..... collected under the PPP model by the SPV is collection on own account and not on behalf of the person who has 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 t .....

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