https://www.taxtmi.com/caselaws?id=438060 The SC upheld the CESTAT's orders, ruling that the User Development Fee (UDF) collected by airport operators under Section 22A of the Airports Authority of India Act, 1994, is a statutory levy and not subject to service tax under the Finance Act, 1994. The court determined that the UDF is not a consideration for services provided but a statutory exaction for airport development purposes. Consequently, the revenue's appeals were dismissed, affirming that there is no service tax liability on the UDF. 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 The SC upheld the CESTAT's orders, ruling that the User Development Fee (UDF) collected by airport operators under Section 22A of the Airports Authority of India Act, 1994, is a statutory levy and not subject to service tax under the Finance Act, 1994. The court determined that the UDF is not a consideration for services provided but a statutory exaction for airport development purposes. Consequently, the revenue's appeals were dismissed, affirming that there is no service tax liability on the UDF. Case-Laws Service Tax Fri, 19 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438060