Service Tax applicable on Airport Export Cargo Handling Services: Supreme Court Reaffirms Broad Taxability
Last updated: 08 November 2025
Court :
Supreme Court of India
Brief :
The Hon'ble Supreme Court in the case of Airports Authority of India v. Commissioner of Service Tax [Civil Appeal No. 17405 of 2017, order dated September 23, 2025] held that export cargo handling services provided by the Airports Authority of India are taxable under Section 65(105)(zzm) read with Section 66 of the Finance Act, 1994, regardless of the exclusion available under Section 65(23).
Citation :
Civil Appeal No. 17405 of 2017, order dated September 23, 2025
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Bimal Jain
Published in Service Tax
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