TMI Blog2014 (12) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... he Hon'ble Kerala High Court. Further, as argued by the learned Spl. Counsel that intention of the parties has to be seen as they have collected the development fee as service to be provided in future. We have seen the intention of the parties and gone through the records placed before us. On the basis of the records, we find that from May 2012 onwards the applicants have charged tax on these development fees from the airlines and whatever service tax collected by them has been paid to the department. In these circumstances, prima facie, the applicants have made out a case for complete waiver of pre-deposit of the entire amount of service tax, interest and penalties. Accordingly, we waive the requirement of pre-deposit of the entire amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd both sides. 4. The learned Sr. Counsel appearing on behalf of the applicant submits that the development fee collected by them were not in the nature of service as held by the Hon'ble Apex Court in the case of Consumer Online Foundation Ors vs. UOI 2011 (5) SCC 360 and collection of development fee from the passengers was struck down by the Hon'ble Apex Court holding that the fees being really in the nature of a tax and it is not a service therefore, the applicants are not required to collect the fee. The learned Sr. Counsel further submits that this Tribunal, on the same issue, in the case of Cochin International Airport Ltd. vs. CCE 2007 (7) STR 468 (Tri-Bang), held that no service tax is leviable on the development fe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that as per the directions given by the Airport Authority of India, the development fee is inclusive of all taxes. Therefore, the development fee collected by them from the airlines is having the element of service tax on account of providing service to the departing passengers. He further submits that as the applicants themselves have taken the plea on the same issue before the Hon'ble Apex Court that these development fees is on account of service provided using airport therefore, they are required to pay service tax. 6. Considered their submissions. 7. Levy of development fee has been struck down by the Hon'ble Supreme Court holding that the applicant is not entitled to collect the development fee from the passenger ..... X X X X Extracts X X X X X X X X Extracts X X X X
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