https://www.taxtmi.com/caselaws?id=201541 The Supreme Court upheld the tax liability on the appellant, a licensee of the Airport Authority of India (AAI), for service tax payment. The appellant's argument that they were merely acting as an agent collecting fees for services provided by AAI was dismissed. The Court emphasized the terms of the license agreement, which mandated the appellant to pay taxes and expenses for services rendered at the airport. The decision affirmed the appellant's responsibility as an authorized person under the agreement, holding them liable for service tax payment. en-us Thu, 13 Jan 2011 00:00:00 +0530 Wed, 14 Mar 2012 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201541 The Supreme Court upheld the tax liability on the appellant, a licensee of the Airport Authority of India (AAI), for service tax payment. The appellant's argument that they were merely acting as an agent collecting fees for services provided by AAI was dismissed. The Court emphasized the terms of the license agreement, which mandated the appellant to pay taxes and expenses for services rendered at the airport. The decision affirmed the appellant's responsibility as an authorized person under the agreement, holding them liable for service tax payment. Case-Laws Service Tax Thu, 13 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201541