1. Meaning and scope

1.1
As per section 65 (105)(zzm) of the Finance Act, 1994 (‘the Finance Act’), any service provided or to be provided to any person, by airports authority or any person authorised by it, in an airport or a civil enclave is liable for service tax.

1.2
As per section 65(3d) of the Finance Act, ‘airports authority’ means the Airports Authority of India (‘AAI’) constituted under section 3 of the Airports Authority of India Act, 1994 (‘the AAI Act’) and also includes any person having the charge of management of an airport or a civil enclave.

1.3
As per section 65(3c) of the Finance Act read with section 2(b) of the AAI Act, "airport" means a landing and taking off area for aircrafts, usually with runways and aircraft maintenance and passenger facilities and includes aerodrome. As per section 2(2) of the Aircraft Act, 1934 (‘the Aircraft Act’), "aerodrome" means any definite or limited ground or water area intended to be used, either wholly or in part, for the landing or departure of aircraft, and includes all buildings, sheds, vessels, piers, and other structures thereon or appertaining thereto.

1.4
As per section 65 (24a) of the Finance Act read with section 2(i) of the AAI Act, "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;