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2011 (1) TMI 11 - SC - Service TaxServices at airport - services being provided by licencee / agent - service tax liability on licencee - Entry fee - Held that: - the appellant is authorized to provide all the services as mentioned therein and, therefore, as per the statutory definition the appellant steps into the shoes of AAI for the service provided on the basis of the authorization and becomes liable to pay such taxes in terms of the operation of Section 65 Clause 105 (zzm) of the Finance Act, 1994.
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