No Service Tax on User Development Fee Collected By Mumbai International Airport and Hyderabad Airport: Supreme Court [Read Judgement]

By Yogitha S. Yogesh - On May 20, 2023 11:00 am - 3 mins read

The Supreme Court has held that no service tax is leviable on user development fees collected by Mumbai International Airport and Hyderabad Airport. The assessees had entered into joint venture arrangements/agreements (“OMDA”) with the Airports Authority of India (AAI, a body corporate created by the Airports Authority of India Act, 1994. Under OMDA, the assesses…

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