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          Service Tax

          Airport or a civil enclave

          Taxable Services - As appliable on or before 30-6-2012

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          Airport services taxability: services at airports or civil enclaves attract service tax, with the service provider liable to pay. Services in an airport or civil enclave provided to any person by an airports authority or any other person are taxable, with the service provider liable to pay service tax; services rendered wholly within the airport or civil enclave are subject to a specified exclusion. 'Airport' includes runways, maintenance and passenger facilities and aerodromes; 'airports authority' includes the statutory authority and any person managing an airport or civil enclave; 'civil enclave' covers areas at military airports allotted for public air transport use, including buildings and structures.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Airport services taxability: services at airports or civil enclaves attract service tax, with the service provider liable to pay.

                                  Services in an airport or civil enclave provided to any person by an airports authority or any other person are taxable, with the service provider liable to pay service tax; services rendered wholly within the airport or civil enclave are subject to a specified exclusion. "Airport" includes runways, maintenance and passenger facilities and aerodromes; "airports authority" includes the statutory authority and any person managing an airport or civil enclave; "civil enclave" covers areas at military airports allotted for public air transport use, including buildings and structures.


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