Service Tax not payable on Airport User Development Fee: SC

Central GST Delhi – III Vs Delhi International Airport Ltd (Supreme Court of India) Supreme Court held that ‘User Development Fee’ collected by Mumbai International Airport Pvt Ltd, Delhi International Airpirt Pvt Ltd and Hyderabad International Airport Pvt Ltd were not subject to Service Tax. FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER 1. In all these appeals, orders of the Customs, Excise and Service Tax Appellate Tribunal1 (hereafter “CESTAT”) are impugned by the service tax authorities (hereafter “the revenue”), who argue that user development fee levied and co...