Airports Authority of India vs Commissioner of Service Tax 2025 INSC 1141 - Finance Act 1994

Finance Act, 1994- Section 65,66- The definition of the taxable service is very wide and takes into its fold any kind of service that may be provided to any person by the Airports Authority in any airport - all kinds of services rendered by the Airports Authority in any airport are taxable services and are chargeable to service tax under Section 66 of the Act - any kind of services whether in respect of export cargo provided by the Airports Authority to any person after inclusion of subclause (zzm) would be taxable service - The services rendered by the Airports Authority to any person in any airport are in the nature of taxable service and the exclusion of “export cargo” from the definition of “cargo handling service” makes no difference as to the chargeability of service tax on the services so rendered falls under the taxable service. (Para 18-21)