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2019 (1) TMI 979 - AT - Service TaxLevy of service tax - Development Fee collected by the appellant, from the passengers at IGI Airport - scope of ‘airport’ - Held that:- An identical issue has been dealt with by the co-ordinate bench of Mumbai Tribunal in the case of Mumbai International Airport P. Ltd. Vs Commr. Of ST-I, Mumbai [2016 (8) TMI 1054 - CESTAT MUMBAI], where it was held that Since collection of development fee is not for any specific service rendered by them, but is a flat rate of charge to passengers, it cannot be said that the amount so collected is by way of service charge - the ratio of the said judgment squarely covers the case in hand. The service tax is not chargeable on Development Fee - appeal allowed - decided in favor of appellant.
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