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TMI Blog2014 (8) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... said service for the period prior to 01/06/2005 - Held that:- Service tax in India prior to 2012 was selective in scope of levy and all activities were not taxed, but only taxable services as defined in law were liable to tax. Even when "Airport service" was introduced, a service which was not a taxable service, was not liable to service tax under the "Airport Service" if the said service performe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxed prior to 01.06.2005 under the category of Airport Services - operation of order of commissioner not stayed. - ST/87506/2013-Mum - Stay Order No. S/732/2014-WZB/C-I(CSTB) - Dated:- 15-7-2014 - P R Chandrasekharan And Ramesh Nair, JJ. For the Appellant : Mr K S Mishra, Addl. Comm. (AR) For the Respondent : None PER : P R Chandrasekharan 1. The appeal and stay petition are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er person authorised by it, in any airport or civil enclave. The services undertaken by the respondent is that of supply of manpower for cleaning of the aircrafts. The contention of the Revenue is that for the period prior to 01.06.2005, the said services of manpower supply would be leviable to tax under airport services both prior to and with effect from 01.06.2005 and, therefore, setting aside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices: Services provided in an airport or civil enclave, to any person by Airports Authority of India (AAI), a person authorized by it, or any other person having charge of management of an airport are taxable under this category. This includes variety of services provided to airlines, as well as for cargo and passenger handling such as security, transit facilities, landing charges, terminal navi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... movable property in an Airport prior to 01.06.2007 was not taxable under the Airport Services since renting of immovable property was not a taxable service. Similarly, there are other services performed in the Airport, such as Porterage Services, Escort services, Wheelchair Services and so on. It is not, the case of the Revenue that they are collecting Service Tax on these services rendered in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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