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2018 (2) TMI 1565 - AT - Service TaxFranchise agreement - perations, Management and Development Agreement (OMDA) with the AAI - Held that: - the issue has came up before the Hon’ble Delhi High Court in the case of Delhi International Airport P. Ltd. & Mumbai International Airport P. Ltd. Versus Union Of India & Ors. [2017 (2) TMI 775 - DELHI HIGH COURT], where it was observed that OMDA does not constitute a franchise in terms of Section 65 (47) of the Finance Act and the transaction between the petitioners and AAI does not constitute a taxable service in terms of section 65 (105 (zze) of the Finance Act, 1994 - appeal allowed - decided in favor of appellant.
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