Supreme Court of India
Central Gst Delhi - Iii v. Delhi International Airport Ltd
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From the headnote
Airports Authority of India Act, 1994: ss. 22, 22A – Finance Act, 1994 – ss. 67 and 68 (1) –User development fee-UD , levied and collected u/s. 22A by the airport operation, mai ntenance and development entities-Mumbai International Airport Pvt. Ltd., Delhi International Airport Pvt. Ltd., and Hyderabad International Airport Pvt. Ltd., from the domestic/international passengers depar ting the airport – Levy of service tax – Held: User developme nt fee levied and collected by the airport entities is a statutory levy, thus, not subject to service tax levy under the provisions of the Fi nance
Authorities it was built on
- 1975 Trustees of the Port of Madras v. M/s. Aminchand Pyarelal & Ors.
- 2011 Consumer Online Foundation v. Union of India & Ors.
- 2018 Commissioner of Service Tax Etc. v. M/s. Bhayana Builders (p) Ltd. Etc.
- 2022 Krishi Upaj Mandi Samiti, New Mandi Yard, Alwar v. Commissioner of Central Excise and Service Tax, Alwar
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