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

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..... oad or a bridge on payment 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 .....

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..... he negative list services. As per the principle laid down in sub section (1) of section 66F of the Act the reference to a service by nature or description in the Act will not include reference to a service used for providing such service. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanagement - taxmana .....

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