https://www.taxtmi.com/caselaws?id=360316 The Tribunal overturned the impugned orders and allowed the appeals, finding no merit in the earlier decision due to an Amendment in the Act. The case centered on the interpretation of the franchise agreement for revenue sharing at airports under OMDA and the applicability of service tax. The Tribunal aligned with a High Court ruling that OMDA did not constitute a taxable service under the Finance Act, ultimately determining that service tax was not applicable in this context. en-us Tue, 17 Apr 2018 00:00:00 +0530 Tue, 15 May 2018 08:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360316 The Tribunal overturned the impugned orders and allowed the appeals, finding no merit in the earlier decision due to an Amendment in the Act. The case centered on the interpretation of the franchise agreement for revenue sharing at airports under OMDA and the applicability of service tax. The Tribunal aligned with a High Court ruling that OMDA did not constitute a taxable service under the Finance Act, ultimately determining that service tax was not applicable in this context. Case-Laws Service Tax Tue, 17 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360316