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<h1>Tribunal Rules Airport Admission Fee Collectors Not Liable for Service Tax; Liability Lies with Airport Authority of India.</h1> The appellant, authorized by the Airport Authority of India, collected 'Airport Admission Ticket Charges.' The revenue authorities argued that this activity constituted airport services, making the appellant liable for service tax. The Original Authority demanded Rs. 1,67,388/- and imposed additional penalties and interest. The Commissioner (Appeals) upheld this decision. However, the tribunal (CESTAT) ruled that the appellant was merely a collecting agent, not a service provider, and that the actual tax liability rested with the Airport Authority of India. The tribunal clarified that collecting entrance fees does not equate to providing airport services.