2010 (11) TMI 651

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....hn Varghese for the Appellant. JUDGMENT C.N. Ramachandran Nair, J. - These connected appeals are filed by the Central Excise and Service Tax Department challenging the orders of the Customs, Excise and Service Tax Appellate Tribunal Cochin International Airport Ltd. v. CST [2010] 27 STT 171 (Bang. - CESTAT) vacating the service tax demands on the respondent on the royalty charge collected from....

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....ng, cargo flight handling, on ramp including loading of the cargo etc. The arrangement between M/s. Air India Ltd. and respondent is that M/s. Air India Ltd. will collect charges from other airlines for the services rendered and on the entire collections M/s. Air India Ltd. will collect and remit applicable service tax to the Government. Certificate from M/s. Air India Ltd. is referred to in Tribu....

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....rt of the value of taxable service on which M/s. Air India Ltd. has paid service tax. 3. So far as the demand of service tax against M/s. Thomas Cook, M/s. Atlas Jewellery and B.P.C.L are concerned, we find from Tribunal's order that, after going through the agreements between the respondent and those parties, the Tribunal found that the collections by the respondent are only by way of licenc....