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2014 (10) TMI 386 - AT - Service TaxWaiver of pre deposit - Works contract service - Held that:- According to the dictionary meaning, ‘in respect’ and ‘in relation to’ are the same. Further as submitted by the learned counsel this Tribunal had occasioned to consider the very same issue in the case of SEW Infrastructure Pvt. Ltd. In the Misc. Order No.21369/2014 dt. 11/06/2014 in that case, this Tribunal after considering the meaning of airport, aerodrome, appertainment etc. came to the conclusion that building constructed for air cargo agency near the airport is excluded from the definition of works contract service. In this case also, we are unable to accept the stand taken by the Revenue that MLCP just because is available to others also for use cannot be considered as a facility for air passengers. In our opinion, it has to be considered as a part of the airport and the activity has to be taken as the one in relation to airport. Therefore in our opinion, appellant has been able to make out a prima facie case on merits - stay granted.
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