Collecting entry fee at airport on behalf of AAI amounts to taxable service – SC

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.

Held : Under the terms and conditions of the agreement, the appellant is authorised to provide all

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