CENTRAL GST DELHI III vs DELHI INTERNATIONAL AIRPORT LTD

The Supreme Court examined whether the user development fee collected by airport operators under joint venture agreements with the Airports Authority of India is subject to service tax under the Finance Act, 1994. The court analyzed the nature of the fee, the agreements, and relevant notifications, ultimately holding that the fee is indeed taxable as a service under the Act. The decision clarifies the scope of service tax applicability on airport development charges collected from passengers.