https://www.taxtmi.com/caselaws?id=203622 Under airport services, only receipts that are truly consideration for services rendered at the airport are taxable; amounts in substance representing lease rent, licence fee or space occupation charges fall outside the levy. Royalty and licence fee receipts for various airport facilities, and entry ticket and commercial pass charges, were treated as non-taxable because they were connected with allotment or restriction of space rather than service provision. By contrast, guest room charges, courtesy coach parking and surcharge on prepaid taxi were treated as taxable airport service receipts. The matter was remitted for fresh quantification of tax, interest and penalty on that basis. en-us Thu, 01 Apr 2010 00:00:00 +0530 Thu, 09 Jun 2011 08:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203622 Under airport services, only receipts that are truly consideration for services rendered at the airport are taxable; amounts in substance representing lease rent, licence fee or space occupation charges fall outside the levy. Royalty and licence fee receipts for various airport facilities, and entry ticket and commercial pass charges, were treated as non-taxable because they were connected with allotment or restriction of space rather than service provision. By contrast, guest room charges, courtesy coach parking and surcharge on prepaid taxi were treated as taxable airport service receipts. The matter was remitted for fresh quantification of tax, interest and penalty on that basis. Case-Laws Service Tax Thu, 01 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203622