2009 (7) TMI 686

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....e Appellant. Shri Abraham Vakkanal, Senior Counsel, for the Respondent. [Judgment per C.N. Ramachandran Nair, J.]. - Appeal is filed by the department challenging the order of the Tribunal holding that respondent is not liable for payment of service tax under Section 65(105)(zzm) of the Finance Act, 1994 which provides for service tax on any service provided to a person by Airport Authority ....

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....sel Sri Abraham Vakkanal appearing for the respondent. 2. The question to be considered is as to whether respondent or the Airport Authority is liable to pay service tax for the services rendered to visitors who enjoy the facility by remitting entrance fee to the respondent. Counsel for the respondent rightly contended that services in the Airport are provided and rendered by the Airport Author....

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.... entrance tickets issued by the respondent for Airport admission. Valuation of taxable service as contained in Section 67 of the Act covers the gross amount charged by the service provider for such service provided or to be pro vided by him. There can be no doubt that service tax is payable for the services provided in the Airport to the visitors who have paid for the entrance namely, the admis....

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....to the contrary is untenable. We, therefore, reverse the findings of the Tribunal and allow the department appeal. 3. Even though there is nothing in the records to indicate that the Airport Authority has paid the service tax for the very same period it is demanded from the respondent, in view of the contention by the respondent that Airport Authority after clarification from Central Board has ....