Service of Access to a road or a bridge on payment of toll charges is covered in Negative List for Service tax Purpose vide finance bill 2012 which give rise to following Questions :-
1. Is access to national highways or state highways also covered in Negative list?
Yes. National highways or state highways are also roads and hence covered in this entry.
2. Are collection charges or service charges paid to any toll collecting agency also covered?
No. The negative list entry only covers access to a road or a bridge on payment of toll charges. Services of toll collection on behalf of an agency authorized to levy toll are in the nature of services used for providing the 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.