HANS ENTERPRISES Vs. AIRPORTS AUTHORITY OF INDIA

JUDGEMENT

(1.) Of these petitions being listed together, some have been transferred to this Court under orders of the Apex Court. After hearing the counsels for the parties, we find that all the petitions can be disposed of by this common order.

(2.) Each of the petitioners has entered into an agreement with the respondent Airports Authority of India (AAI). The genesis of these petitions is in insertion of Clause (zzm) in Section 65 (105) of the Finance Act, 1994, w.e.f. 1 st April, 2004. Section 65 (105) defines taxable service. Clause (zzm) has included within the definition of taxable service, the service provided:-

(3.) The Service Tax Authorities took the view that the agreements entered into by each of the petitioners with the respondent AAI attracted payment of service tax under the said Clause (zzm). Accordingly notice was sent to the respondent AAI to pay the service tax.