Airports Authority Of India vs Commissioner Of Service Tax

insc-2025-1141 Supreme Court of India 23 September 2025 • CIVIL APPEAL NO. 17405 • 6 min read
1 cases cited (0 SG, 1 foreign) Cited by 1 case

Practice Areas

Central Excise Act, 1944 Finance Act

Judges (2)

Pankaj Mithal Delivered Prasanna B. Varale Coram

Counsel (2)

Nisha Bagchi Counsel Respondent Y.K. Kapur Counsel Appellant

Parties (2)

Airports Authority of India Appellant Commissioner of Service Tax Respondent

Case Significance

Airports Authority Of India vs Commissioner Of Service Tax is a Supreme Court of India decision dated September 23, 2025 (citation: insc-2025-1141). Service tax appeal concerning the Airports Authority of India's tax liability under the Central Excise Act. The bench comprised Justices Pankaj Mithal and Prasanna B. Varale. The judgment was delivered by Justice Pankaj Mithal. Counsel appearing: Nisha Bagchi (counsel for respondent), Y.K. Kapur (counsel for appellant).

This case has been cited by 1 subsequent judgment. The judgment references 1 case citation.

Summary

Service tax appeal concerning the Airports Authority of India's tax liability under the Central Excise Act.

What was the outcome of Airports Authority Of India vs Commissioner Of Service Tax?

Service tax appeal concerning the Airports Authority of India's tax liability under the Central Excise Act.

Statutes Cited

Central Excise Act, 1944
s 35L
Finance Act
s 65

Cases Cited (1)

IN (1)
2025 INSC 1141

Cited By (1)

insc-2025-1141
Airports Authority Of India vs Commissioner Of Service Tax

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (insc-2025-1141)