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

ENUE OFFICE OF THE COMMISSIONER OR CENTRAL EXCISE, CUSTOMS & SERVICE TAX SERVICE TAX, TECHNICAL SECTION 71, CLUB ROAD, BELGSUM-590001 C. NO. IV/16/26/2012 ST(T) Date: 14.03.2012 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 .....

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n 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 tax liability arises on such commission or charges, under the Business Auxiliary Service [section 65(105) (zzb) .....

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