Airports Authority of India Act, 1994 – Section 22A – User development fee collected by the airport operation, maintenance and development entities (i.e., the Mumbai International Airport Pvt. Ltd., the Delhi International Airport Pvt. Ltd., and the Hyderabad International Airport Pvt. Ltd.) is not subjected to service tax levy, under the provisions of the Finance Act, 1994.
SUPREME COURT OF INDIA DIVISION BENCH CENTRAL GST DELHI – III — Appellant Vs. DELHI INTERNATIONAL AIRPORT LTD — Respondent ( Before : S. Ravindra Bhat and Dipankar Datta, JJ.…