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2007 (12) TMI 128 - AT - Service TaxActivity of collecting “Airport Admission Ticket Charges” on account of a licence issued by the Airport Authority of India – there is no force in contention of revenue that services rendered by him amounts to airport services and therefore they are liable to pay the service tax - Appellant is only a collecting agent - A person who simply collects the entrance fee cannot be equated with the service provider – AAI is the actual service provider so appellant is not liable to service tax
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