Taxability of the service of access to a road or bridge in the period 8-11-2016 to 1-12-2016

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Taxes and Customs Service Tax Wing New Delhi dated 21 st May, 2019 All Principal Chief /Chief Commissioners of GST and Central Excise All Principal Directors General/Directors General/ Chief Commissioner AR CESTAT Madam/Sir Subject: Taxability of the service of access to a road or bridge in the period 8-11-2016 t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y is that even though in terms of section 66D(h) of the Finance Act, 1994 , service by way of access to a road or a bridge on payment of toll charges is in the Negative List of services and is not taxable, since the toll operator chose to forgo payment by the user and accepted payment by NHAI, it comes under the category of agreeing to the obligation to refrain from an act, or to tolerate .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hat Act. A declared service cannot therefore, be assumed to have an overriding or omnibus character over other provisions. Thus, one cannot apply the concept of declared service to remove a service from the Negative List and make it a taxable service. 3.3 The service that is provided by toll operators is that of access to a road or bridge, toll charges being merely a consideratio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X