Delhi International Airport Pvt. Ltd vs Uoi And Ors

The Supreme Court addressed the issue of liability for service tax under the Finance Act, 1994, specifically Sections 65(90)(a) and 65(105)(zzzz), determining that the appellant, Delhi International Airport Pvt. Ltd., was not liable for the service tax demanded from Respondent No.5 for the period 01.06.2007 to 30.03.2011. The Court held that the liability for service tax rests with the licensee (Respondent No.5) as per the terms of the Operation, Management and Development Agreement and the subsequent novation of the license agreement. The appeal was allowed, overturning the High Court's order that imposed the cost of the bank guarantee on the appellant.