Airport or a civil enclave - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Airport Services (w.e.f. 10.09.2004 by an airport authority) (w.e.f. 1.7.2010 all services by any person) What is taxable - 65(105)(zzm) 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: 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 meaning assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994); As per clause (b) of section 2 of the Airports Authority of India Act, 1994; "airport" means a landing and taking off area for aircrafts, usually with runways and aircrafts, usually with runways and aircraft maintenance and passenger facilities and includes aerodrome as defined in clause (2) of section 2 of the Aircraft Act, 1934 (22 of 1934)"; Meaning of Airport Authority - 65(3d) "airports authority" means the Airports Authority of India constituted under section 3 of the Airports Authority of India Act, 1994 (55 of 1994) and also includes any person having the charge of management of an airport or a civil enclave; As per section 3 of the Airports Authority of India Act, 1994 (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 and immovable, and to contract and shall by the said name sue and be sued. (3) The Authority shall consist of- (a) a Chairperson to be appointed by the Central Government; (b) the Director General of Civil Aviation, or an officer not below the rank of the Deputy Director General of Civil Aviation, to be appointed by the Central Government, ex officio; (c) not less than eight and not more than fourteen members to be appointed by the Central Government. Meaning of Civil Enclave - 65(24a) "civil enclave" has the meaning assigned to it in clause (i) of section 2 of the Airport Authority of India Act, 1994 (55 of 1994) As per clause (i) of section 2 of the Airports Authority of India Act, 1994; " civil enclave means the area, if any, allotted at an airport belonging to any armed force of the Union, for use by persons availing of any air transport services from such airport or for the handling of baggage or cargo by such service, and includes land comprising of any building and structure on such area;