30 July 2010
Pls let me know whether Service Tax is applicable on Contractors of NHAI who collect Toll fee and give it to NHAI. If applicable, what is the taxable service value? Thanx in adv
16 August 2010
TOll Fee colleced and given to NHAI will not be part of taxable value for service tax. However fees of contractors payable by NHAI clearly falls under Business Auxilary Services.
CAclubindia
