Access to a road or a bridge on payment of toll charges is covered in Negative List

In simple language, no service tax on toll tax as it is covered in negative list



  1. Service Tax
  2. Basic Concepts of Service Tax

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.