SC Upholds Service Tax on Export Cargo Handling by Airports Authority

Airports Authority of India Vs Commissioner of Service Tax (Supreme Court of India) The Supreme Court of India dismissed an appeal by the Airports Authority of India (AAI), upholding the levy of service tax on its cargo handling services. The AAI, a government organization, challenged the tax, arguing that services related to the handling of export cargo should be exempt. The dispute arose from a Commissioner (Adjudication), Service Tax order dated March 17, 2010, which confirmed a service tax liability on the AAI for the period of October 1, 2003, to March 31, 2007. The initial levy was categ...