2007 (12) TMI 128

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....raman, Member (T)]. -1. This appeal has been filed against Order-in-Appeal No. 104/2006 dated 25-5-2006 passed by the Commissioner of Customs & Central Excise (Appeals) Cochin. 2. The appellant is a proprietor of M/s. Sparkway Enterprises. He is engaged in the activity of collecting "Airport Admission Ticket Charges" on account of a licence issued by the Airport Authority of India. Revenue proc....

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....several contentions. First of all in terms of the agreement between the appellant and the Air Port Authority of India, the appellant is authorized to collect entrance fee from the visitors for availing the facility of the lounge and various other facilities in the Airport. The Revenue's contention is that this is the service rendered by the appellant and therefore he is liable to pay service t....

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.... plea and upheld the impugned order. 5. On a very careful consideration of the issue, we find that in terms of a contract between the appellant and the Airport Authority of India, the appellant is authorized to collect entrance fee from the visitors for entering the lounge and availing the various facilities. Just because the appellant is authorized to collect the fee and remit it to the Airpor....