https://www.taxtmi.com/caselaws?id=4173 A person authorised only to collect airport admission charges and remit the balance after retaining a licence fee was not the service provider for service tax purposes, because the underlying airport facilities were rendered by the Airport Authority of India. On that basis, the levy could not be sustained against the collecting agent, and penalty was also unwarranted, particularly where he had been directed not to collect service tax until clarification was received from the Board. The demand, penalty, and consequential levy were therefore set aside in favour of the assessee. en-us Wed, 19 Dec 2007 00:00:00 +0530 Mon, 24 Mar 2014 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4173 A person authorised only to collect airport admission charges and remit the balance after retaining a licence fee was not the service provider for service tax purposes, because the underlying airport facilities were rendered by the Airport Authority of India. On that basis, the levy could not be sustained against the collecting agent, and penalty was also unwarranted, particularly where he had been directed not to collect service tax until clarification was received from the Board. The demand, penalty, and consequential levy were therefore set aside in favour of the assessee. Case-Laws Service Tax Wed, 19 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4173