9911796707
TMI Blog2018 (5) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... R.K. Manjhi, D.R. - for the respondent Per Justice Dr. Satish Chandra: The present appeals have been filed against the Order-in-Original No. 14/AKJ/ST-1/2015 dated 2.3.2015; and DLI-SVTAX-001-COM-004-15-16 dated 29.10.2015. In both the appeals, the issue is identical and are being disposed of by this common order. 2. Brief facts of the case are that under the Airports Authority of India Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evelopment Agreement (OMDA) with M/s. GMR/ GVR respectfully. According to the OMDA, M/s. GMR / M/s. GVR are entitled to share the revenue collection at the rate of 74% and the Appellant 26%. The airports were handed over to the M/s. GMR / M/s. GVR respectively. After the OMDA, two new entities were developed namely, DIAL (Delhi International Airport Ltd.) and MIAL (Mumbai International Airport Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailable on record. 7. After hearing both the parties and on perusal of record, it appears that the identical issue has come up before the Tribunal in assessee's own case vide Final Order No. 50444/2018 dated 22.1.2018, where it was observed that : "7. After hearing both the sides and on perusal of the material available on record, it appears that the issue has came up before the Hon'ble Delhi H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransaction between the petitioners and AAI does not constitute a taxable service in terms of section 65 (105 (zze) of the Finance Act, 1994. 9. By following the ratio of decision of Hon'ble High Court of Delhi, we find no merit in the impugned order which was passed prior to the Amendment in the Act. So, the same is hereby set aside." 8. By following our earlier order (supra), we set aside the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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