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TMI Blog2016 (4) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by the respondent. 2. The fact of the case is that the respondent provided the services of loading/unloading of cargo, aircraft cleaning, provision of ground service equipments and arranging for manning of ground transportation through trained personnel for this work. The respondent supplied manpower to M/s. Jet Airways (I) Pvt. Ltd. in the airport premises. Respondent was issued a show cause notice dated 31/03/2006 by the Additional Director, Directorate General Central Excise Intelligence, Zonal Unit, Mumbai, demanding service tax amounting to Rs. 20,27,162/-. The adjudicating authority vide Order-in-Original dated 11/04/2008 confirmed the demand of service tax amounting to Rs. 20,27,162/- under proviso to Section 73 (1) of the Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration is taken, then permission to operate any such contract in airport premises would be withdrawn. This correspondence clearly shows that the respondent provided the services though to M/s. Jet Airways (I) Pvt. Ltd., but by authorization from Airport Authority of India. Therefore, the respondent was authorized to provide services in the airport premises. The services of the respondent fall under the definition of "Airport Services". 4. On the other hand Shri Neerav R. Mainkar, Ld. Counsel for the respondent submits that all these issues, raised by Ld. AR, have been categorically dealt by Ld. Commissioner and came to a conclusion that the services provided by the respondent do not fall under the category of "Airport Services", ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6. The facts of the case, which are not under dispute, are that the respondent is providing various services to M/s. Jet Airways (I) Pvt. Ltd. under a contract between both of them. As regard the services, the Airport Authority of India has no role whatsoever in providing the services and receiving the same by M/s. Jet Airways (I) Pvt. Ltd. This shows that the services provided by the respondent were not authorized by Airport Authority of India to be undertaken. The service provider is the respondent and the service recipient is M/s. Jet Airways (I) Pvt. Ltd. The Airport Authority of India has no role in providing the said services. The services can fall under the "Airport Services" if it fulfill the ingredients provided in the definitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e services in the airport, the service should be undertaken on behalf of Airport Authority. In the present case, the respondent is providing the services directly to M/s. Jet Airways (I) bPvt. Ltd. which is not on behalf of Airport Authority. The contract and terms thereof are decided by both i.e. by the respondent and M/s. Jet Airways (I) Pvt. Ltd., therefore it cannot be said that under this arrangement, Airport Authority has authorized the respondent to provide the services. 6.2 We have perused the D.O.F. No. 334/1/2010-TRU dated 26-02-2010, wherein the explanation of the airport services before amendment thereto and after amendment was given as under: The definitions of the taxable services, namely the "Airport Services [section 65 (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing, loading/unloading of cargo, aircraft cleaning, provision of ground service equipments and arranging for manning of ground transportation fall under the category of Airport services. The period involved in this case is between 10-9-2004 to 30-4-2005. During this period, the definition of 'Airport Service' read as under- 'Taxable Service' means any service provided to any person by Airport Authority or any person authorized by it, in an airport or civil enclave. 8. The definition very clearly states that the service has to be rendered by the airports authority or by a person authorized by the airport authority. In this case, even though the services have been exclusively used in the airport, the adjudicating authority doe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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