No service tax leviable on user development fees collected by Airport authority, being a statutory levy
Last updated: 23 May 2023
Court :
Supreme Court of India
Brief :
The Hon'ble Supreme Court in the case of Central GST Delhi - III v. Delhi International Airport Ltd (Civil Appeal No. 8996 of 2019 dated May 19, 2023) held that neither is there any compulsion to levy development fee nor is the collection conditional upon its deposit in the government treasury.
Citation :
Central GST Delhi - III v. Delhi International Airport Ltd (Civil Appeal No. 8996 of 2019 dated May 19, 2023)
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Bimal Jain
Published in Service Tax
Views : 488
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