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Airport or a civil enclave

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....in any airport or a civil enclave: Provided that the provisions of section 65A shall not apply to any service when the same is rendered wholly within the airport or civil enclave; Who is the receiver of service Any person Who is the provider of service Airport authority or any other person Who is liable to pay service tax Service Provider Meaning of Airport - 65(3c) "airport" has the mea....

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Full Text of the Document

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....(1) With effect from the appointed day, the Central Government shall, by notification in the Official Gazette, constitute an authority to be called the Airports Authority of India. (2) The Authority shall be a body corporate by the name aforesaid having perpetual succession and a common seal, with power, subject to the provisions of this Act, to acquire, hold and dispose of property both movable ....