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2009 (7) TMI 686 - KERALA HIGH COURTAirport or a Civil Enclave Service- whether respondent or the Airport Authority is liable to pay service tax for the services rendered to visitors who enjoy the facility by remitting entrance fee to the respondent. Finding absent in impugned Tribunal Order on payment of Service Tax on entrance tickets by airport authority. Held that- respondent acting as agent under licence agreement with airport authority and liable to Service tax. Original authority to verify and respondent not required to pay tax if such tax paid by airport authority. Tribunal order set aside.
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