UDF collected by airport operation, maintenance and development entities is not leviable to service tax

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 (CESTAT) are impugned by the service tax authorities (the revenue), who argue that user development fee levied and collected by the airport operation, maintenance...