Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1994 - s. 65 Finance Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Finance Act, 1994 (32 of 1994) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Finance Act, 1994 - s. 65 - Clause 105 (zzm) and 3d . Licence granted by Airport Authority of lndia(AAI) to appellant for collecting airport admission ticket charges on behalf of AAI for which the appellant was required to pay monthly licence fees - Liability of the appellant to pay service tax - Held: Though the appellant deposited monthly licence fees to AAI but it collected the required fees from the users of the facility and provided all facilities to such customers - Appellant being a person authorized by AA/ to provide service in express terms and conditions, it became liable to pay tax as it was an authorized person to provide taxable service and collect the admission ticket charges on contract basis - The appellant stepped into the shoes ofAAI for the service provided on the basis of the authorization and became liable to pay tax in terms of the operation of s. 65, Clause 105 (zzm) - Service Tax.Words and Phrases - 'Airport authority' and 'taxable service' - Meaning of - Finance Act, 1994 - s.65, Clauses (3d) and 105(zzm) - Airports Authority of India Act, 1994 sec.3. |
Judge | Hon'ble Mr. Justice Mukundakam Sharma |
Neutral Citation | 2011 INSC 44 |
Petitioner | P.c. Paulose, M/s. Sparkway Enterprises |
Respondent | Commissioner Of Central Excise And Customs |
SCR | [2011] 1 S.C.R. 872 |
Judgement Date | 2011-01-13 |
Case Number | 483 |
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