https://www.taxtmi.com/article/detailed?id=11426 The user development fee authorised under the Airports Authority statute and collected to bridge project funding gaps was characterised as a statutory exaction distinct from fees or tariffs; because it is a statutory levy and did not confer additional direct benefits on users, it is outside the scope of service tax. en-us Wed, 24 May 2023 10:41:40 +0530 Wed, 24 May 2023 10:41:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11426 The user development fee authorised under the Airports Authority statute and collected to bridge project funding gaps was characterised as a statutory exaction distinct from fees or tariffs; because it is a statutory levy and did not confer additional direct benefits on users, it is outside the scope of service tax. Articles Service Tax Wed, 24 May 2023 10:41:40 +0530 https://www.taxtmi.com/article/detailed?id=11426