https://www.taxtmi.com/caselaws?id=778918 The SC held that although "handling of export cargo" is excluded from the statutory definition of "cargo handling service," that exclusion does not remove such activity from the broader definition of "taxable service" under s.65(105) read with sub-clause (zzm) for services provided by the Airports Authority or others in an airport. Services rendered in relation to export cargo at the airport are therefore chargeable to service tax from 10.09.2004. The appeal was dismissed. en-us Tue, 23 Sep 2025 00:00:00 +0530 Thu, 25 Sep 2025 08:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778918 The SC held that although "handling of export cargo" is excluded from the statutory definition of "cargo handling service," that exclusion does not remove such activity from the broader definition of "taxable service" under s.65(105) read with sub-clause (zzm) for services provided by the Airports Authority or others in an airport. Services rendered in relation to export cargo at the airport are therefore chargeable to service tax from 10.09.2004. The appeal was dismissed. Case-Laws Service Tax Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778918