Supreme Court upholds service tax on Airport Authority’s export cargo handling.
The Court held that while handling export cargo is excluded from the definition of “cargo handling service,” it is still a “taxable service” under the broader category of “airport services” provided by the Airports Authority, and is therefore liable to service tax.
Court:
Supreme Court of India
Case:
Airports Authority of India vs. Commissioner of Service Tax
Date Of Judgement:
September 23, 2025
Act:
Finance Act, 1994 (Service Tax Provisions)