The Supreme Court has upheld an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) taxing the services rendered by the Airports Authority of India in relation to export cargo under sub-clause (zzm) of Section 65(105) of the Finance Act,1994. The Court held that services in respect of export cargo provided by the Authority after inclusion of subclause (zzm) would be taxable.