Mukundakam Sharma, J. - (1.) Leave granted.
(2.) The issue that falls for consideration in this appeal is whether the Appellant, who is a licencee, could be held liable for payment of service tax when actually the service provided by them could and should be said to be provided by the Airport Authority of India (for short "AAI"). It was contended on behalf of the assessee that the role of the licensee-Appellant was the role of an agent and was therefore limited to collecting of fees for the services rendered by AAI. In order to answer the aforesaid issue it would be necessary to set out certain basic facts giving rise to the aforesaid issue.
(3.) The AAI entered into a licence agreement with the Appellant by which the Appellant was entrusted with the responsibility and the activity of collecting airport admission ticket charges on behalf of AAI Limited at Karipur Airport, Calicut. As per the said agreement the Appellant was permitted to collect Rs. 50/-per visitor as airport admission ticket charges for which the Appellant was required to pay an amount of Rs. 2,66,797/- per month as licence fee.;