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Service Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Levy of service tax - Development Fee collected by the ...


Development Fee at IGI Airport Not Subject to Service Tax, Ruled Outside 'Airport Services' Scope.

January 21, 2019

Case Laws     Service Tax     AT

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.

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