https://www.taxtmi.com/circulars?id=11211 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. en-us Fri, 08 Jul 2011 00:00:00 +0530 Mon, 09 Jan 2012 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11211 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. Circulars Service Tax Fri, 08 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11211