9911796707
TMI Blog2014 (12) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... short) dated 04.04.2006 whereby the appellant, undertook inter alia, to perform the functions of the operation, management, development and design, upgradation, modernization, finance and management of the Indira Gandhi International Airport at Delhi and to perform Aeronautical Services and Non-Aeronautical Services. The appellant was given on lease the premises of the Airport for performing the obligations as mentioned in the OMDA. In pursuance of its business and operation at the Airport, the appellant entered into an agreement dated 09.11.2006 whereby licensees named therein were granted a licence to set up and operate duty free shops within the airport premises. Thereafter Respondent No.5 herein was incorporated and a settlement agreeme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant again vide its letter dated 28.06.2010 demanded payment of service tax from respondent no.5. 4. Thereafter the revenue issued a demand-cum-show cause notice dated 22.10.2010 to the appellant demanding service tax for the period covering 2006-2007 to 2009-2010. While these demands were raised, the appellant asserted that the liability was that of respondent no.5. Around this time the disputes between the appellant, respondent no.5 and the holding company of respondent no.5 were settled and an arbitration award was passed with consent on 30.03.2011 which recorded that the service tax, interest and penalty, if any, on the transaction between the appellant and respondent no.5 was liable to be paid by respondent no.5 in terms of sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard." 5. After the aforesaid interim order dated 23.06.2010 was confirmed till the disposal of the writ petition, the appellant preferred CM No.7343 of 2012 for modification of the order dated 23.06.2010 seeking following reliefs: "a. Modify the interim order dated 23.06.2010 and pass an order directing the Petitioner to deposit the amount payable towards Service Tax, interest and penalty before this Hon'ble Court or to furnish a bank guarantee in favour of the Applicant, Delhi International Airport Ltd, or the Union of India of an amount of Rs. 42,36,52,066/- comprising of Rs. 17,74,24,866 as service tax payable and Rs. 6,88,02,334/ as interest till date and Rs. 17,74,24,866 towards penalty and to continue to deposit periodically bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. 7. The aforesaid writ petition No.4274 of 2010 preferred by Respondent No.5 was finally heard by the High Court which held that the transaction between the appellant and Respondent No.5 regarding letting out of immovable property would not fall within the taxable service of "airport services" under clause (zzz) of Section 65(105) prior to 01.07.2010. As regards the liability to pay the costs for obtaining the bank guarantee furnished by Respondent No.5 it observed that the appellant was fully aware and had consented to the arrangements as recorded in the award dated 30.03.2011 and as such it was not open for the appellant to seek that Respondent No.5 deposit the entire amount of service tax as the same was contrary to the consent awa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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