https://www.taxtmi.com/article/detailed?id=15421 Services of handling export cargo by the Airports Authority within airport premises are taxable as Airport Services under Section 65(105)(zzm) read with Section 66; the exclusion for handling of export cargo in the definition of Cargo Handling Service narrows that definitional category but does not prevent independent chargeability under the airport-services head, and administrative circulars cannot override express statutory charging provisions. en-us Tue, 18 Nov 2025 08:43:47 +0530 Tue, 18 Nov 2025 08:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15421 Services of handling export cargo by the Airports Authority within airport premises are taxable as Airport Services under Section 65(105)(zzm) read with Section 66; the exclusion for handling of export cargo in the definition of Cargo Handling Service narrows that definitional category but does not prevent independent chargeability under the airport-services head, and administrative circulars cannot override express statutory charging provisions. Articles Service Tax Tue, 18 Nov 2025 08:43:47 +0530 https://www.taxtmi.com/article/detailed?id=15421