TMI Blog2013 (3) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... decided, and yet further since the said appellate fora is the appropriate fora to decide the said questions, it is not necessary for the same to be decided by us. - W.P. (C) Nos. 15095-15096 of 2006 and W.P. (C) Nos. 532, 545-546 & 1296 of 2007 and 4655 & 8261-8264 of 2011 - - - Dated:- 12-4-2012 - A.K. Sikri, and Rajiv Sahai Endlaw, JJ. Shri Sandeep Sethi, Sr. Advocate with P.S. Bindra, Ms. Anusuya Salwan, Ms. Renuka Arora, Naresh Kaushik, Amita Kalkal Chaudhary, U.A. Rana and Ms. Mrinal Mazumdar, Advocates, for the Appellant. Shri Atul Nanda, Sr. Advocate with Sunil Ahuja, Khalid Arshad, Ms. Anajana Gosain and Digvijay Rai, Advocates, for the Respondent. [Judgment per : A.K. Sikri, ACJ]. - Of these petitions being liste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent AAI, the respondent AAI in turn raised demand on the petitioners and which has resulted in filing of these petitions. 5. Though in some of the petitions challenge to the vires of the statutory provision has been made (and that is how the petitions are before us) but what we find after the hearing is that the challenge is to the applicability rather than to the vires. It is the contention of the petitioners that no service is being rendered by the respondent AAI to them or by them at the airport and thus no service tax is leviable on the transaction/agreement between them and the respondent AAI. 6. However, the Commissioner, Service Tax has completed the assessment and held the respondent AAI liable for payment of service tax. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal and to also furnish such other details as may be required by the petitioners. 11. As far as the dispute inter se the petitioners and the respondent AAI, in the event of it being ultimately held that service tax is leviable, we find that the agreements of each of the petitioners with the respondent AAI contain an arbitration clause. 12. Another question which arises is as to the interim arrangement, inasmuch as in some cases the respondent AAI has already recovered the service tax from the petitioners, in some cases the respondent AAI is holding security deposit/bank guarantees furnished by the petitioners and in some others the demand of the respondent AAI for service tax is outstanding. We are, herein below recording in a tabu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct service tax for the period 1-4-2006 to 1-1-2007 to the respondent AAI, though under protest. There is no dispute that in the event of the service tax ultimately held to be leviable, the liability is of the petitioner. There is thus no need for arbitration. However in the event of the service tax being held not leviable and being refunded to the respondent AAI, the same shall enure to the benefit of the petitioner. 4. 545/2007 The petitioners had entered into an agreement with the respondent AAI for providing Car Parking Facility/Restaurants/Snack Bars at several airports. Upon insertion of Clause (zzm) (supra) the petitioners enquired from the respondent AAI whether any service tax was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agreement of the petitioner herein was with respect to the Travellers Shop at Kolkata Airport. This petitioner has also already paid the service tax to the respondent AAI. Accordingly the directions as in Serial No. 3 above shall apply to this case also. 7. 4655/2011 The agreement in this case was with respect to the Visitors Needs Shop at Thiruvananthapuram Airport. The counsels are unable to inform whether the petitioner has paid the service tax or furnished any other security. Else, it is not in dispute that liability if any ultimately held is of the petitioner. It is directed that if the petitioner has not already paid the service tax or if the petitioner has not furnished any sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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