https://www.taxtmi.com/caselaws?id=255850 The Tribunal upheld the taxability of various revenue streams of the Airport Authority of India (AAI) under Section 65(105)(zzm) of the Finance Act, 1994, including both traffic and non-traffic revenue. It remanded the issue of Route Navigation Facility Charges (RNFC) and Terminal Navigation Landing Charges (TNLC) for further adjudication to determine their taxability. The Tribunal also set aside penalties imposed on AAI under Sections 76 and 77, citing reasonable cause for non-payment. The case was disposed of with directions to quantify the service tax liability for specific periods. en-us Fri, 02 Jan 2015 00:00:00 +0530 Mon, 07 Sep 2015 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255850 The Tribunal upheld the taxability of various revenue streams of the Airport Authority of India (AAI) under Section 65(105)(zzm) of the Finance Act, 1994, including both traffic and non-traffic revenue. It remanded the issue of Route Navigation Facility Charges (RNFC) and Terminal Navigation Landing Charges (TNLC) for further adjudication to determine their taxability. The Tribunal also set aside penalties imposed on AAI under Sections 76 and 77, citing reasonable cause for non-payment. The case was disposed of with directions to quantify the service tax liability for specific periods. Case-Laws Service Tax Fri, 02 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255850