https://www.taxtmi.com/caselaws?id=786764 Airport-authority services under section 65(105)(zzm) were taxable only where provided in an airport or civil enclave by personnel deployed entirely there. Route Navigation Facility Charges, involving en-route airspace and stations outside airport or civil-enclave areas, were therefore not taxable, while Terminal Navigation Landing Charges connected with landing assistance and airport facilities were taxable and required quantification. Miscellaneous receipts from sale of fixed assets or scrap and interest recoveries were not consideration for taxable services, so the related demand was set aside. Assessments before March 2005 were not provisional, and the show-cause notice was within the normal limitation period. 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 Airport-authority services under section 65(105)(zzm) were taxable only where provided in an airport or civil enclave by personnel deployed entirely there. Route Navigation Facility Charges, involving en-route airspace and stations outside airport or civil-enclave areas, were therefore not taxable, while Terminal Navigation Landing Charges connected with landing assistance and airport facilities were taxable and required quantification. Miscellaneous receipts from sale of fixed assets or scrap and interest recoveries were not consideration for taxable services, so the related demand was set aside. Assessments before March 2005 were not provisional, and the show-cause notice was within the normal limitation period. Case-Laws Service Tax Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786764