https://www.taxtmi.com/caselaws?id=340436 The Tribunal dismissed the appeal, upholding the impugned order and confirming the appellant's liability for service tax on airport services. The extended limitation period was deemed rightly invoked for the time-barred show cause notice, and the discrepancy in the service tax amount demanded was not considered substantial, aligning with legal precedents. The appellant's role as a collecting agent for airport services did not absolve them of service tax liability, following a Supreme Court judgment establishing the ultimate liability with the Airport Authority of India. en-us Thu, 02 Mar 2017 00:00:00 +0530 Wed, 28 Mar 2018 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340436 The Tribunal dismissed the appeal, upholding the impugned order and confirming the appellant's liability for service tax on airport services. The extended limitation period was deemed rightly invoked for the time-barred show cause notice, and the discrepancy in the service tax amount demanded was not considered substantial, aligning with legal precedents. The appellant's role as a collecting agent for airport services did not absolve them of service tax liability, following a Supreme Court judgment establishing the ultimate liability with the Airport Authority of India. Case-Laws Service Tax Thu, 02 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340436