TMI Blog2017 (3) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant was allowed to recover the entry charges alongwith service tax. The Airport Authority of India also have clarified the issue to the appellant regarding payment of service tax - the extended period of limitation has been rightly invoked. The proviso to Section 73 of the FA, 1994 empowers the department to demand service tax within a period of five years from the date of issue of notice in cases where suppression of facts is established - present SCN has been issued more than three years after the date of knowledge of the short payment of service tax by the department - demand valid. Appeal dismissed - decided against appellant. - Service Tax Appeal No. 56567 of 2013 - ST/A/52065/2017CU[DB] - Dated:- 2-3-2017 - Mr. (Dr.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05. Subsequently, the appellant has taken registration in March 2005 and started depositing the service tax w.e.f. 02.03.2005 under the category of Business Auxiliary Service . The department has issued the show cause notice more than three years from the date of knowledge of the non-payment and hence the show cause notice is time barred. (ii) The show cause notice demanded service tax amounting to ₹ 40,37,177/-. However, the service tax confirmed in the impugned order is ₹ 44,37,177/- which is more than the tax demand raised in the show cause notice. 4. Ld. Advocate arguing on behalf of the appellant reiterated the above grounds and submitted that the demand for service tax cannot be sustained since it is hopelessly time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. On a very careful consideration of the issue, we find that in terms of a contract between the appellant and the Airport Authority of India, the appellant is authorised to collect entrance fee from the visitors for entering the lounge and availing the various facilities. Just because the appellant is authorised to collect the fee and remit it to the Airport Authority of India, we cannot say that the service is provided by the appellant. Appellant is only collecting agent and whatever is collected after giving the licence fee he retains it. In this case, in our view, the actual liability is only rests with the AAI. In terms of the agreement, AAI may ask the appellant to collect the service tax also. But ultimately the liability rests ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir port authority. On the basis of the details submitted by the appellant on 18.10.2007, the department quantified the service tax recoverable. In fact, in terms of the agreement with the Airport Authority of India the appellant was allowed to recover the entry charges alongwith service tax. The Airport Authority of India also have clarified the issue to the appellant regarding payment of service tax. In this situation, we are of the opinion that the extended period of limitation has been rightly invoked. 8. The appellant has also raised the argument that show cause notice has been issued more than three years after the date of knowledge of the short payment of service tax by the department. Accordingly, they have raised the argument o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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