1. Name of the Judgment

Airports Authority of India vs. Commissioner of Service Tax
Citation: 2025 INSC 1141, Civil Appeal No. 17405 of 2017
Court: Supreme Court of India
Decided on: September 23, 2025
Judges: Justice Pankaj Mithal, Justice Prasanna B. Varale

2. Related Laws and Sections

The judgment primarily interprets the following statutory provisions under the Finance Act, 1994 (as applicable during the relevant period):

• Section 65 – Definitions
  Sub-section (23): Definition of “cargo handling service” – includes loading, unloading, packing, unpacking, but excludes handling of export cargo.
  Sub-section (105): 

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