P.C. PAULOSE, M/S. SPARKWAY ENTERPRISES versus COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS

P.C. PAULOSE, M/S. SPARKWAY ENTERPRISES versus COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS

The appellant, having been authorized by AAI to provide facilities and collect airport admission ticket charges, steps into the shoes of AAI for the purposes of service provision. By express terms and statutory definitions, the appellant became liable to pay service tax under Section 65, Clause 105(zzm) of the Finance Act, 1994.

Parties
Appellant: P.C. Paulose, M/s. Sparkway Enterprises; Respondent: Commissioner of Central Excise and Customs
Jurisdiction
India
Judgment Date
13 January 2011
Procedural Posture
Civil Appeal / Supreme Court Final Judgment
Outcome
Appeal dismissed
Legal Topics
Service Tax, Airport Authority, Liability of Authorized Person to Pay Tax
Taxation Administrative Law Service Tax Airport Authority Liability of Authorized Person to Pay Tax

Case Brief

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Parties

P.C. Paulose, M/s. Sparkway Enterprises

Appellant

Commissioner of Central Excise and Customs

Respondent

Procedural Posture

Civil Appeal / Supreme Court Final Judgment

Legal Issues

  1. 1 Whether the appellant-licensee is liable for payment of service tax for collecting airport admission ticket charges as a person authorized by Airport Authority of India

Ratio Decidendi

The appellant, having been authorized by AAI to provide facilities and collect airport admission ticket charges, steps into the shoes of AAI for the purposes of service provision. By express terms and statutory definitions, the appellant became liable to pay service tax under Section 65, Clause 105(zzm) of the Finance Act, 1994.

Court Disposition

Appeal dismissed

Orders

  • No order as to costs