https://www.taxtmi.com/caselaws?id=331670 A compulsory development fee collected under section 22A of the Airports Authority of India Act, 1994 was treated as a statutory levy for future airport development, not as consideration for any specific service to departing passengers. Because the levy was collected through airlines without conferring an additional service benefit and lacked a direct nexus with service rendered, it did not satisfy the charging provision in section 65(105)(zzm) of the Finance Act, 1994. On that basis, the service tax demand and penalties were held unsustainable, and the levy was taken outside the service tax net. en-us Thu, 28 Jan 2016 00:00:00 +0530 Tue, 20 Mar 2018 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331670 A compulsory development fee collected under section 22A of the Airports Authority of India Act, 1994 was treated as a statutory levy for future airport development, not as consideration for any specific service to departing passengers. Because the levy was collected through airlines without conferring an additional service benefit and lacked a direct nexus with service rendered, it did not satisfy the charging provision in section 65(105)(zzm) of the Finance Act, 1994. On that basis, the service tax demand and penalties were held unsustainable, and the levy was taken outside the service tax net. Case-Laws Service Tax Thu, 28 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331670