I understand but I still think the distinction is a matter of perspective.
Trying to prove the counter argument:
Assume the mandate is a tax, and the health care is something the government is “giving” you, then the service the government is providing is like any other service, and the tax is similar to the tax we pay for any other service (like roads).
One problem with trying to look at the “mandate/tax” as a user fee like taxes to support road construction is the government is NOT in fact providing health care to people who pay the “tax”.
The people paying the “tax” still have to pay for their own health care.