2009 (12) TMI 917 - SCH - Service Tax

Airport Service - user fee - The facts and circumstances of the case and the evidence clearly prove beyond doubt that the users fee collected is only for enhancing the revenue of the Airport and not for any service rendered to outgoing international passengers - the decision in the case of COMMISSIONER CENTRAL EXCISE Versus COCHIN INTERNATIONAL AIRPORT LTD. 2009 (7) TMI 120 - KERALA HIGH COURT contested where it was held that no service tax is payable for the users fee collected by the respondent - Held that - the decision in the above case upheld - SLP dismissed - decided against Revenue.