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2010 (11) TMI 594 - AT - Service TaxStay - Demand - Time barred - Suppression of facts - commercial or industrial construction service - it is doubtful as to whether the air catering unit constructed by the appellants can be called a passenger facility as the same is not used by the passengers while they are at the airport but the unit is used for catering food and beverages to the aircraft for use by the passengers on board - There is no dispute that part of the airport has been leased to M/s. Taj Sats Air Catering Ltd. who in turn have engaged the appellants to build the air catering unit at the Bangalore International Airport - prima facie view that the area in which the air catering unit has been constructed is a part of the aerodrome/airport and hence the service relating to construction of the air catering unit on such area would get excluded from the definition of 'commercial or industrial construction service' - Stay granted.
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