Airport or a civil enclave

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..... er 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(3 .....

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..... he 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 .....

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..... 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; - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India .....

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