SC: Service Tax Not Applicable on UDF Collected from Passengers at International Airport - 23.05.2023

Supreme Court has held that ‘user development fee (UDF) collected from passengers departing the Delhi, Mumbai and Hyderabad International Airport, is a statutory levy, and thus, it is not subjected to levy of service tax under the provisions of the Finance Act, 1994.

Tags : Supreme Court User Development Fees Service Tax Finance Act

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