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2018 (11) TMI 234 - AT - Service TaxLevy of Service tax - user development fee (UDF) - airport services - Build Own Operate Transfer scheme (BOOT) - rejection of refund claim - It is the case of the Revenue in the show cause notice that this user development fees is towards enhancement of various facilities and amenities to the passengers, service to be rendered while, it is the case of the appellant that user development fees is not towards any specific services that are to be rendered to any passenger embarking from the international airport at Hyderabad - Difference of opinion - matter refereed to third bench. The following difference of opinion arising in this appeal needs to be referred to a 3rd member for resolving the issue: Whether user development fee charged by the appellant in the case in hand, is taxable under the Finance Act, 1994 under the head of airport services as held by the Hon’ble Member (Technical) or not to be taxed as held by the Hon’ble Member (Judicial)?
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