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Service Tax - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Taxability of collection of development fee from the passengers ...

Service Tax

August 30, 2016

Taxability of collection of development fee from the passengers – operational, management and development of airport - it cannot be said that the amount so collected is by way of service charge. - not taxable - AT

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  1. Airport service - Valuation - levy of service tax on Development fees (DF) recovered from passengers - matter remanded back for fresh decision - AT

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  3. Levy of service tax on collection of development fees for development of the airport in future - airport services - Prima facie case is in favor of assessee - AT

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