Supreme Court · 2011 INSC 44 · Decided 13 January 2011
P.C. Paulose, M/S. Sparkway Enterprises v. Commissioner of Central Excise and Customs
- Court
- Supreme Court of India
- Citation
- 2011 INSC 44 · [2011] 1 S.C.R. 872
- Case number
- CIVIL APPEAL No. 483/2011
- Decided
- 13 January 2011
- Bench
- MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
~ c 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 AA/ for which the appellant was required to pay monthly licence fees - Liability to pay service tax - Held: Though the appellant deposited monthly licence fees to AA/ D 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
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