https://www.taxtmi.com/caselaws?id=34974 The Court held that the respondent is not liable to pay service tax on the "user's fee" collected from outgoing international passengers, as it was considered to be for revenue enhancement rather than for specific services rendered. The Court dismissed the appeals, affirming that the fee collected at a flat rate from passengers does not qualify as a service charge subject to service tax. en-us Thu, 09 Jul 2009 00:00:00 +0530 Wed, 30 Apr 2014 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34974 The Court held that the respondent is not liable to pay service tax on the "user's fee" collected from outgoing international passengers, as it was considered to be for revenue enhancement rather than for specific services rendered. The Court dismissed the appeals, affirming that the fee collected at a flat rate from passengers does not qualify as a service charge subject to service tax. Case-Laws Service Tax Thu, 09 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34974