2019 (9) TMI 1636 - AT - Service Tax

Levy of Service tax - user development fee (UDF) - airport services - Build Own Operate Transfer scheme (BOOT) - rejection of refund claim - it was held that 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)? HELD THAT - The appeal filed by the appellant is allowed with consequential relief.

Summary

The Appellate Tribunal CESTAT Hyderabad allowed the appeal filed by the appellant in service tax Appeal No. 270/2010, with consequential relief, based on the order of the Third Member. The order was dictated and pronounced in open court.