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Airport Authority of India Versus C.S.T., Delhi

2017 (5) TMI 763 - CESTAT NEW DELHI

Franchise arrangement - The appellant is submitting that they are representing and acting as a state agency and this is to be considered at the time of deciding the merits of the case - Held that: - the agreement between the appellant and the Operato .....

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pplication No.ST/S/53929/2014-ST [DB] in Service Tax Appeal No.ST/53514/2014-ST [DB] - Misc. / Stay ORDER NO. 50135-50138/2017 - Dated:- 20-3-2017 - Mr. S.K. Mohanty, Member (Judicial) Mr. B.Ravichandran, Member (Technical) Present for the Appellant .....

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appellant submitted that the additional ground is essentially with reference to the legal status of the appellant. The appellant is submitting that they are representing and acting as a state agency and this is to be considered at the time of decidi .....

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nt. 3. The ld. Counsel for the appellant submitted that in view of the decision of the Hon ble Delhi High Court dated 14.02.2017, the case has been decided substantially in their favour and in fact, there is nothing for the Revenue to recover. 4. Dur .....

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submitted that as the central question of law has been settled by the Hon ble Delhi High Court in the decision dated 14.02.2017, a copy of which has also been submitted, the pending appeals of the appellant can be taken up for early disposal. It is .....

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ll the appeals and for early disposal in the interest of justice. 5. We have heard both the sides and perused the connected appeal papers. Admittedly, the central legal issues involved in these appeals have been settled by the Hon ble Delhi High Cour .....

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nt between the appellant and the Operators of Airport does not constitute a franchise arrangement for service tax purpose in terms of Section 65 (47) of Finance Act, 1994. 6. Considering the above factual position, we find that the Misc. Application .....

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