https://www.taxtmi.com/caselaws?id=786764 The article addresses three issues: whether Route Navigation Facility Charges (RNFC) and Terminal Navigation Landing Charges (TNLC) attract service tax; whether miscellaneous receipts constitute taxable service consideration; and whether assessments for Sept 2004-Feb 2005 were provisional or time barred. It applies a location-based test: services are taxable under the airport-services sub-clause only if provided within an airport/civil enclave by personnel deployed entirely there-RNFC, provided en route and from stations outside the enclave, is not taxable; TNLC, related to landing assistance within the enclave, is taxable and remanded for quantification. Miscellaneous receipts were held non-taxable. The show-cause notice was within limitation. en-us Wed, 18 Feb 2026 00:00:00 +0530 Wed, 18 Feb 2026 18:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786764 The article addresses three issues: whether Route Navigation Facility Charges (RNFC) and Terminal Navigation Landing Charges (TNLC) attract service tax; whether miscellaneous receipts constitute taxable service consideration; and whether assessments for Sept 2004-Feb 2005 were provisional or time barred. It applies a location-based test: services are taxable under the airport-services sub-clause only if provided within an airport/civil enclave by personnel deployed entirely there-RNFC, provided en route and from stations outside the enclave, is not taxable; TNLC, related to landing assistance within the enclave, is taxable and remanded for quantification. Miscellaneous receipts were held non-taxable. The show-cause notice was within limitation. Case-Laws Service Tax Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786764