Airport service tax: development fees are taxable on the gross amount charged from passengers, irrespective of accounting earmarks. Development Fee charged at airports is taxable as airport service and service tax must be paid on the gross amount charged from passengers; accounting treatment or earmarking of portions of that gross charge for specific uses does not affect taxability or valuation, and value must be determined under the statutory provision as the gross amount charged by the service provider.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Airport service tax: development fees are taxable on the gross amount charged from passengers, irrespective of accounting earmarks.
Development Fee charged at airports is taxable as airport service and service tax must be paid on the gross amount charged from passengers; accounting treatment or earmarking of portions of that gross charge for specific uses does not affect taxability or valuation, and value must be determined under the statutory provision as the gross amount charged by the service provider.
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