9911796707
TMI Blog2007 (12) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore they are liable to pay the service tax - Appellant is only a collecting agent - A person who simply collects the entrance fee cannot be equated with the service provider – AAI is the actual service provider so appellant is not liable to service tax - ST/259/2006 - 50/2008 - Dated:- 19-12-2007 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per: T.K. Jay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was also demanded under Section 91 of the Finance Act with appropriate interest on both the demands under Section 75. The appellants approached the Commissioner (Appeals). The Commissioner (Appeals) upheld the order of the Lower Authority. 3. Ms. Rukmani Menon, learned Advocate, appeared on behalf of the appellant and Shri. K. Sambi Ready, learned JDR, for the Revenue. 4. The appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... larification from the CBEC on the subject and the clarification was communicated vide AAI's letter dated 24-2-2005 and hence they cannot be penalized for the non-payment of the service tax by way of penalty and interest. They have stated that from 1-4-2005, they have started collecting the service tax as authorized by AAI vide their letter-dated 24-2-2005. The Commissioner (Appeals) has not ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly with the AAI who is actually providing the services. A person who simply collects the entrance fee cannot be equated with the service provider. Therefore, we do not find any merit in the demand in respect of the appellant and also there is no justification for imposition of any penalty, especially when the Airport Authority directed him not to collect any service tax until the clarification wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
