Analysis of Entry Entry (h): Access to a road or a bridge on payment of toll charges in negative list :

This entry covers the services of providing access to road and charging toll charges.

Whether the following are covered in this entry of negative list?

1. Access to national highways or state highways: National highways or state highways are also roads and hence covered in this entry.

2. Collection charges or service charges paid to any toll collecting agency: 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.