TaxTMI 
TaxTMI 
2011 (1) TMI 11
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....ble for payment of service tax when actually the service provided by them could and should be said to be provided by the Airport Authority of India (for short "AAI"). It was contended on behalf of the assessee that the role of the licensee-appellant was the role of an agent and was therefore limited to collecting of fees for the services rendered by AAI. In order to answer the aforesaid issue it would be necessary to set out certain basic facts giving rise to the aforesaid issue. 3. The AAI entered into a licence agreement with the appellant by which the appellant was entrusted with the responsibility and the activity of collecting airport admission ticket charges on behalf of AAI Limited at Karipur Airport, Calicut. As per the sai....
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....d himself with all necessary permits, licenses and such other permissions as may be required under law in force at any time with regard to the operation of the Subject licence. 10. That the Licensee shall maintain such regular and proper account books along with other supporting documents regarding sales effected by the Licensee in the said premises and said accounts/documents shall all the times be kept open for inspection by Authority in such manner as may be prescribed. The Licensee shall provide to the Authority, if so required by the Authority, Statements of audited Accounts in such manner and within such period as the Authority may prescribe. ........................................................................ 12. That Au....
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....to passengers / visitors are to be borne by the appellant. 2. As per Clause 105 (zzm) of Section 65 of Finance Act, 1994 'taxable service' means any service provided to any person, by Airport Authority or any person authorized by it, in an Airport or a Civil Enclave. As per Clause (3d) of Section 65 of the Finance Act, 1994 Airport Authority' means AAI constituted under Section 3 of the Airports Authority of India Act, 1994 and also includes any person having charge of management of an airport or a civil enclave. 3. The Central Board of Excise and Customs by issuing a circular No. 80/10/2004 ST dated 17.09.2004 stated by way of clarification on the scope of service tax on airport services by making it clear that services provide....
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....ppellant and after giving a hearing to the appellant confirmed the demand of service tax of Rs. 1,64,106/- and education cess of Rs. 3,282/- with interest under Section 75 of the Finance Act, 1994. 6. Being aggrieved by the said order, appellant filed an appeal before the Commissioner of Central Excise & Customs (Appeals), Cochin. The Commissioner (Appeals), however, dismissed the said appeal, aggrieved by which, the appellant filed second appeal before the Customs Excise & Service Tax Appellate Tribunal [for short 'CESTAT'], South Zonal Bench, Bangalore. The Tribunal, allowed the appeal filed by the appellant by holding that the appellant is only a collecting agent and therefore the liability to pay the service tax rest on AAI which is ....
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....nditions mentioned in the said licence agreement. One of such stipulations was that the licensee would pay all rates, assessment, out goings and other taxes as leviable on the licensee in laws. 10. Another responsibility that vested on the licensee was to maintain regular and proper account books along with other supporting documents regarding sales effected by the licensee in the said premises which could be inspected by AAI in such manner as may be prescribed. The licensee was also responsible under the licence agreement to operate the subject facility by charging the rate from users, as may be approved in advance by AAI. 11. Albeit, it is true that the appellant deposits a licence fees of Rs. 2,66,797/- per month to AAI but it coll....