TMI Blog2010 (11) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... n Cochin International Airport Ltd. v. CST (2010 -TMI - 203622 - CESTAT, BANGALORE) in which it was held that these activities are not liable to service tax sustained. - C.E.A. NOS. 30 & 33-35 OF 2010 - - - Dated:- 11-11-2010 - SHRI C.N. RAMACHANDRAN NAIR AND SHRI BHABANI PRASAD RAY, JJ. Represented By: Shri John Varghese for the Appellant. JUDGMENT C.N. Ramachandran Nair, J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demands against the Kochi International Airport Authority Limited for service tax on the royalty\received from M/s. Air India Ltd. The Tribunal, after going through the agreement between the respondent and M/s. Air India, found that M/s. Air India Ltd. is entrusted with ground handling services, including passenger handling, ramp handling, cargo flight handling, on ramp including loading of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted by them on which service tax is collected and remitted by M/s. Air India Ltd., the Tribunal rightly held that respondent is not rendering any service to M/s. Air India Ltd. for the royalty paid by them and so much so, there is no scope for levy of service tax on the royalty paid by M/s. Air India Ltd. to the respondent, which is part of the value of taxable service on which M/s. Air India Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t's liability for service tax on collections for disposal of garbage. Even though there is no written agreement for the collections, the Tribunal, on facts, found that the charges represent value for the materials sold and not for any service rendered by the respondent. So much so, we do not find any ground to interfere with the Tribunal's order vacating the service tax demands from the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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