Tag: export cargo

Corporate Law Firm in Ahmedabad, India > Blog > export cargo

Service Tax Applicable on Export Cargo Handling under Airport Services

September 30, 2025

In the case of Airports Authority of India v. Commissioner of Service Tax, Civil Appeal No. 17405 of 2017, decided on 23.09.2025, the Hon’ble Supreme Court examined whether export cargo handling services provided by the Airports Authority of India were liable to service tax under the Finance Act, 1994. The Court upheld the imposition of…

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