https://www.taxtmi.com/caselaws?id=326872 The Tribunal ruled in favor of the respondent, determining that their services provided within the airport premises did not fall under the category of "Airport Services" as defined under Section 65(105)(zzm) of the Finance Act, 1994. The Tribunal emphasized that authorization by the Airport Authority was necessary for services to be classified as "Airport Services." As the respondent's services were not authorized by the Airport Authority but by the service recipient, the Tribunal held that they were not liable for service tax under the "Airport Services" category. The Revenue's appeal was dismissed, affirming the Commissioner's decision in favor of the respondent. en-us Wed, 09 Dec 2015 00:00:00 +0530 Tue, 04 Oct 2016 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326872 The Tribunal ruled in favor of the respondent, determining that their services provided within the airport premises did not fall under the category of "Airport Services" as defined under Section 65(105)(zzm) of the Finance Act, 1994. The Tribunal emphasized that authorization by the Airport Authority was necessary for services to be classified as "Airport Services." As the respondent's services were not authorized by the Airport Authority but by the service recipient, the Tribunal held that they were not liable for service tax under the "Airport Services" category. The Revenue's appeal was dismissed, affirming the Commissioner's decision in favor of the respondent. Case-Laws Service Tax Wed, 09 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326872