Supreme Court · 2023 INSC 572 · Decided 19 May 2023
Central GST Delhi - Iii v. Delhi International Airport LTD
- Court
- Supreme Court of India
- Citation
- 2023 INSC 572 · [2023] 7 S.C.R. 322
- Case number
- CIVIL APPEAL No. 8996/2019
- Decided
- 19 May 2023
- Bench
- S. RAVINDRA BHAT, DIPANKAR DATTA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Airports Authority of India Act, 1994: ss. 22, 22A - Finance Act, 1994 - ss. 67 and 68 (1) -User development fee-UDF, levied and collected u/s. 22A by the airport operation, maintenance and development entities-Mumbai International Airport Pvt. Pvt. Ltd., and Hyderabad International Airport Pvt. Ltd., from the domestic/international passengers departing the airport - Levy of service tax - Held: User development fee levied and collected by the airport entities is a statutory levy, thus, not subject to service tax levy under
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