P.C.Paulose,M/S Sparkway Enterprises vs Commr.Of Cen.Exc.& Customs

The Supreme Court addressed whether a licensee, who collects airport admission ticket charges on behalf of the Airport Authority of India (AAI), is liable for service tax. The Court held that the licensee's role was that of an agent, primarily responsible for collecting fees rather than providing the service itself. Consequently, the Court ruled that the licensee should not be held liable for service tax, as the actual service was rendered by AAI, not the licensee.