https://www.taxtmi.com/caselaws?id=438060 User development fee collected under section 22A of the Airports Authority of India Act is treated as a statutory levy, not consideration for airport service under the service tax law, because service tax under section 67 applies only where there is a nexus between the amount charged and a service rendered. Its credit to an escrow account and the restrictions on its use for upgrade, expansion, or development do not change that character. The controlling point is that the levy is imposed by statute for a specified public purpose, rather than paid as contractual consideration for services to passengers. On that basis, it falls outside the ambit of taxable service consideration. en-us Fri, 19 May 2023 00:00:00 +0530 Wed, 03 Jan 2024 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438060 User development fee collected under section 22A of the Airports Authority of India Act is treated as a statutory levy, not consideration for airport service under the service tax law, because service tax under section 67 applies only where there is a nexus between the amount charged and a service rendered. Its credit to an escrow account and the restrictions on its use for upgrade, expansion, or development do not change that character. The controlling point is that the levy is imposed by statute for a specified public purpose, rather than paid as contractual consideration for services to passengers. On that basis, it falls outside the ambit of taxable service consideration. Case-Laws Service Tax Fri, 19 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438060