06 October 2013
Toll revenue basically collected on using roads & Highways. road maintenance used by public is under negative service tax list.so service tax not apply
06 October 2013
Service tax is not leviable on toll paid by the users of roads, including those roads constructed by a Special Purpose Vehicle (SPV) created under an agreement between National Highway Authority of India (NHAI) or a State Authority..
CAclubindia
