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2018 (5) TMI 880 - AT - Service TaxLiability of service tax - Franchise agreement - Operations, Management and Development Agreement (OMDA) with the AAI - sharing of revenue collection - Held that: - the identical issue has come up before the Tribunal in assessee’s own case M/s. Airport Authority of India Versus Commissioner of Service Tax (Adjn) [2018 (2) TMI 1565 - CESTAT NEW DELHI], where it was held 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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