Service Tax not payable on Toll Collection on behalf of NHAI

Sitaram India Ltd. Vs Commissioner CE & CGST Division-E (CESTAT Delhi) It is observed that activity of collecting toll is covered under the negative list of services. The Appellant has been provided with the Fee Collection Rights i.e., the right to collect toll tax and not to provide any service on behalf of NHAI. Further, the Appellant was not paid any definite collection charges or service charges for collecting the toll, therefore, the service provided by the Appellant by way of granting access to road on payment of toll charges is covered under negative list clause (h) to section 66D o...