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2016 (4) TMI 986 - AT - Service TaxWhether the manpower services rendered by the respondent are on behalf of the airport authority or not - providing services to M/s. Jet Airways (I) Pvt. Ltd. in the airport premises under a contract - Revenue contended that respondent is covered under Section 65(105)(zzm)(b) on the ground of providing services as per authorization by airport authority - Held that:- the terms ‘services provided to any person by any person who was authorized by Airport Authority' means the services which are otherwise to be undertaken by Airport Authority is out sourced by Airport Authority for provision of services in the airport shall be covered under "Airport Services", that means even a person is authorized to undertake the services in the airport, the service should be undertaken on behalf of Airport Authority. In the present case, the respondent is providing the services directly to M/s. Jet Airways (I) Pvt. Ltd. which is not on behalf of Airport Authority. The contract and terms thereof are decided by both i.e. by the respondent and M/s. Jet Airways (I) Pvt. Ltd., therefore it cannot be said that under this arrangement, Airport Authority has authorized the respondent to provide the services. Therefore, the Ld. Commissioner has correctly interpreted the definition of "Airport Services" and held that the services rendered by the respondent are not on behalf of the airport authority or authorized by airport authority. - Decided against the revenue
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