2025 (9) TMI 1407

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.... the judgment and order dated 01.03.2017 pronounced by Customs, Excise & Service Tax Appellate Tribunal ['CESTAT'] in Service Tax Appeal No. 913 of 2010 [M/s Airport Authority of India Vs. CST, Delhi]. 3. The appellant-Airports Authority of India, is a Government of India organization under the Ministry of Civil Aviation and is engaged in managing various airports in India. It is registered with the Service Tax Department for payment of service tax. 4. The appellant in discharge of its duties, handle cargo on airports including export cargo which involves a number of activities like unloading, carting, X-ray, export packing, etc. These services are rendered from the time the cargo is accepted for shipment till it is placed on the airc....

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.... of loading, unloading, packing and unpacking of cargo including certain other services would amount to "cargo handling services" but would not include handling of export cargo. In other words, handling of export cargo stands excluded from the definition of "cargo handling service". The aforesaid provision does not speak about charging of service tax upon cargo handling service. 10. In order to examine whether the services rendered by the appellant at the airport in handling the export cargo are exempted from service tax, it would be prudent to first refer to Section 66 of the Act, which is the charging section. 11. Section 66 of the Act envisages levying of "Service Tax" at the rate of twelve per cent of the value of "taxable service....

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.... Section 65 is a section which provides for the definitions of certain terms including "cargo handling service" and "taxable service". Cargo handling service is defined in Subsection (23) whereas taxable service has been defined under Sub-section (105). The definition of taxable service read with sub-clause (zzm) means any service provided or to be provided to any person, by Airports Authority or by any other person in any airport or a civil enclave. The conjoint reading of sub-clause (zzm) with Sub-section (105) makes it clear that taxable services are those services which are provided to any person by the Airports Authority in any airport or a civil enclave. 18. The aforesaid definition of the taxable service is very wide and takes int....