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2013 (3) TMI 81 - DELHI HIGH COURTLevy of service tax on AAI - airport or a civil enclave - since service tax was demanded by the Service Tax Authorities from the respondent AAI, the respondent AAI in turn raised demand on the petitioners and which has resulted in filing of these petitions - held that:- since the petitioners as well as the respondent AAI, both are challenging the very leviability of service tax on the subject transaction and further since the appeal against the order levying the service tax is pending consideration and in adjudication of which appeal, the questions as raised herein will necessarily have to be decided, and yet further since the said appellate fora is the appropriate fora to decide the said questions, it is not necessary for the same to be decided by us.
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