DELHI INTERNATIONAL AIRPORT PVT. LTD vs UOI

The Supreme Court addressed the issue of liability for service tax under the Finance Act, 1994, specifically referencing Section 65(90)(a) and Section 65(105)(zzzz). The Court held that the liability for service tax on renting of immovable property, as amended retrospectively, falls on the licensee (Respondent No.5) as per the arbitration award dated 30.03.2011. Consequently, the High Court's order directing the appellant to bear the cost of the bank guarantee was set aside, affirming that Respondent No.5 is responsible for the service tax obligations.