TMI BlogDevelopment Fee at IGI Airport Not Subject to Service Tax, Ruled Outside 'Airport Services' Scope.Levy of service tax - Development Fee collected by the appellant, from the passengers at IGI Airport - scope of ‘airport’ - it is a flat rate of charge to passengers - The service tax is not chargeable on Development Fee. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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