https://www.taxtmi.com/caselaws?id=373814 Development fee collected from airport passengers was treated as a statutory levy under Section 22A of the Airports Authority of India Act, 1994, intended for future airport development and not as consideration for any passenger service. On that basis, the collection did not fall within the taxable service under Section 65(105)(zzm) of the Finance Act, 1994, because a compulsory public levy is distinct from a charge for services rendered. Service tax was therefore not chargeable on the development fee, and the consequential demand, interest, and penalties could not survive. en-us Fri, 18 Jan 2019 00:00:00 +0530 Mon, 14 Oct 2019 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373814 Development fee collected from airport passengers was treated as a statutory levy under Section 22A of the Airports Authority of India Act, 1994, intended for future airport development and not as consideration for any passenger service. On that basis, the collection did not fall within the taxable service under Section 65(105)(zzm) of the Finance Act, 1994, because a compulsory public levy is distinct from a charge for services rendered. Service tax was therefore not chargeable on the development fee, and the consequential demand, interest, and penalties could not survive. Case-Laws Service Tax Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373814