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2020 (7) TMI 143 - AT - Service TaxClassification of services - Works Contract Service or not - Construction / Building of Multi-Level Car Parking (MLCP) built by the appellant at New Delhi Airport (Terminal-III) - whether the same forms part of the Airport and hence exempt or is separate from the airport and taxable as works contract service? - HELD THAT:- Multi- Level Car Parking constructed by the appellant at IGI Airport, New Delhi, is part of the Airport, as is evident from the definition of Airport in clause (b) of Section 2 of the Airport Authority of India Act, 1994, read with clause (2) of Section 2 of Aircraft Act, 1934. We further find that “Aerodrome” has been defined in clause (2) of Section 2 of Aircraft Act, means any definite limited ground or water area intended to be used, either wholly or in part for the landing and departure of aircraft and includes all buildings, shed, vessels and other structures thereon or appertaining thereto - thus, the Multi-Level Car Parking (is an amenity primarily for passengers), is adjacent to the main terminal building and the same is the part of aerodrome/ airport. Applicability of decision in the case of GMR Hyderabad Int. Airport Ltd., vs. CCE [2019 (3) TMI 818 - CESTAT HYDERABAD] - HELD THAT:- In the said case, the issue involved was that of allowability of Cenvat credit on capital goods, inputs and input services in the hand of GMR, used in construction of Hotel (Novotel), wherein this Tribunal held that the contractor who constructed the Hotel, have availed abatement under Notification No. 1/2006-ST, in discharging service tax liability, hence no Cenvat credit is allowable under conditions of the notification. Such facts are not obtaining in this appeal. Appeal allowed - decided in favor of appellant.
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