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TMI Blog2009 (7) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-2009 - C.N. Ramachandran Nair and C.K. Abdul Rehim, JJ. REPRESENTED BY: S/Shri P. Parameswaran Nair ASG and John Varghese, for the 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 or any person authorised by it in an Airport or a Civil Enclave. The respondent entered into a licence agreement with Calicut Airport Authority Ltd. whereunder he got the right to collect entrance fee from v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irport Authority is liable to pay service tax on the entire licence fee which according to him, is in fact done. However, on going through the Tribunal's order, there is no finding that during this period i.e. from 10-9-2004 to 31-3-2005, the Airport Authority has paid service tax for the 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 admission ticket fee. Therefore, the gross amount charged for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ets issued by the respondent and if the service tax is paid by the Airport Authority for the relevant period, then the respondent will be exonerated from liability or otherwise, service tax will be recovered from the respondent as he is liable under the Act as held above. 4. Counsel for the respondent submitted that though the respondent was willing to collect service tax, the Airport Authority prohibited collection until 31-3-2009. Thereafter the respondent was directed to collect service tax and the respondent collected service tax and remitted the same. We do not think the issue between the respondent and the Airport Company can be considered by us in this proceeding and it is for the respondent to seek appropriate relief. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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