Case Law Details
Case Name : Central GST Delhi – III Vs Delhi International Airport Ltd (Supreme Court of India)
Appeal Number : Civil Appeal No(S). 8996 of 2019
Date of Judgement/Order : 19/05/2023
Related Assessment Year :
Courts :
Supreme Court of India
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Central GST Delhi – III Vs Delhi International Airport Ltd (Supreme Court of India)
Supreme Court held that User Development Fee (UDF) is in the form of ‘tax or cess’ collected for financing the cost of future projects and is not a consideration for services provided by the assessee to the customer, visitors, passengers, vendors etc.
Facts- In all these appeals, orders of the Customs, Excise and Service Tax Appellate Tribunal (CEST
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