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TMI Blog2024 (4) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... ay of amendment sheet to the registration certificate. Further vide letter dated 03.03.2010 to the Department, Appellant had also stated that construction of cargo agents building awarded by GHIAL falls within the ambit of 'airport' as the said building was by way of annexxe to the cargo terminal at the airport. As such the activity falls within the ambit of airport and does not attract service tax under the exclusion clause in Section 65(105)(zzzza). It is also stated that as per Clause (b) of Section 2 of Airport Authority of India Act, 1994 airport is defined as - 'Airport' means a landing and taking off area for aircrafts, usually with runways and aircraft maintenance and passenger facilities and includes aerodrome as defined in Clause(2) of Section 2 of the Aircraft Act, 1934. 2. Further Aerodrome is defined in Section 22 of Aircraft Act, 1934 as - Aerodrome means any definite or limited ground or water area intended to be used, either wholly or in part, for the landing or departure of aircraft, and includes all buildings, sheds, vessels, piers and other structures thereon or appertaining thereto. 3. It was also stated in the said letter that the cargo agent building is a ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilding' facility falls within the ambit of airport and as such the construction service provided does not attract service tax. Further states that the said building is appertaining to the runway opposite the cargo terminal to receive the cargo and the same is covered under the definition of Aerodrome. Section 65 (3c) of Finance Act defines airport as - airport has a meaning assigned to it in Clause (b) of Section 2 of the Airport Authority of India Act 1994 read with the definition of Aerodrome. 7. The Commissioner in the impugned order had framed the issue - it is to be decided whether the air cargo building constructed by the assessee/Appellant can be considered as part of the airport or not. Therefore it is important to first ascertain whether a cargo building is a part of airport or not, to which the Appellant inter-alia submits reiterating the definition of airport as defined in Section 2(b) of the Airport Authority of India Act read with the definition of Aerodrome in Section 22 of the Aircraft Act, urges that airport would mean landing area, takeoff area, aircraft maintenance,, passenger facilities and would also include any other building appertaining thereto which are inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o building, where the cargo is accepted and then is processed by the agents running the air cargo business. After the processing, the same is forwarded to the air cargo terminal building for finalisation and customs formalities. After which the cargo is sent to the aircraft for export. Reverse in the case of import of cargo. Therefore it is evident that one process or step cannot be seen separately in isolation as the entire process or all the steps are interlinked. It is further urged that an agent running the services in cargo terminal building would only receive its cargo from the agents running services in the air cargo agent building. Therefore the air cargo agent building and the cargo terminal building are part and parcel of cargo facility or one single service and are interrelated to each other. Therefore holding one building as part of the airport (cargo terminal building) and the other annexed building (cargo agent building) as not part of the airport is erroneous and misconceived. Therefore holding one as part of airport and other not, cannot be accepted as one cannot functions without the other. 11. The Learned Counsel relies on the ruling in the case of Cochin Interna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l modes of transport, and cargo handling service incidental to freight; and (b) service of packing together with transportation of cargo or goods, with or without one or more of other services like loading, unloading, unpacking, but does not include, handling of export cargo or passenger baggage or mere transportation of goods; 14. Learned Counsel also relies on the proviso introduced in the definition of Airport Services in Section 65(105)(zzm) read with Board Circular No. 334/03/2010-TRU, it was clarified that all the services provided wholly within the airport would be classifiable under the category of airport services notwithstanding the classification mechanism provided in Section 65A. Accordingly, urges for allowing this ground in favour of the appellant. 15. Opposing the appeal, Learned AR for Revenue relies on the findings in the impugned order. He further urges that the cargo agent building facility is in no way connected with the airport. It is evident from the definition of airport read with Aerodrome, does not include cargo agent building facility. Further urges that the meaning of the word appertaining is - to belong to or be connected or related to. Further urg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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