https://www.taxtmi.com/caselaws?id=77188 The court held that the respondent, despite the Airport Authority providing services, was deemed the service provider and thus liable for service tax on entrance fees collected from visitors. The respondent's role as an agent under the license agreement determined their liability based on the amount charged for services. The court directed verification of the respondent's service tax payment claim and the Airport Authority's payments. The respondent's dispute with the Airport Authority over service tax collection was deemed separate from the current proceedings, requiring independent resolution. en-us Fri, 10 Jul 2009 00:00:00 +0530 Thu, 08 May 2014 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77188 The court held that the respondent, despite the Airport Authority providing services, was deemed the service provider and thus liable for service tax on entrance fees collected from visitors. The respondent's role as an agent under the license agreement determined their liability based on the amount charged for services. The court directed verification of the respondent's service tax payment claim and the Airport Authority's payments. The respondent's dispute with the Airport Authority over service tax collection was deemed separate from the current proceedings, requiring independent resolution. Case-Laws Service Tax Fri, 10 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77188