Airport services exclusion supported interim relief, with predeposit waived and recovery stayed on a prima facie construction finding.

The Tribunal held that, for interim relief, the constructed cargo agent building could prima facie fall within the airport-services exclusion because it appertained to the airport area under the aviation enactments considered. On that basis, it found a prima facie case for the appellant, granted waiver of predeposit, and stayed recovery pending final disposal. The operative reasoning was that prima facie coverage by the statutory exclusion justified protection from recovery at the interim stage.

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Issues: Whether the appellant was entitled to waiver of predeposit and stay of recovery on the ground that the constructed cargo agent building fell within the exclusion relating to airport services.

Analysis: The Tribunal examined the statutory meaning of airport and aerodrome in the aviation enactments relied upon, and accepted the contention that the cargo agent building, being appertaining to the airport area, could prima facie be treated as covered by the exclusion. On that basis, it found a prima facie case in favour of the appellant for interim relief.

Conclusion: Waiver of predeposit was granted and recovery was stayed for 180 days.

Final Conclusion: Interim relief was allowed in favour of the assessee on the strength of a prima facie finding that the disputed construction was covered by the airport-related exclusion.

Ratio Decidendi: Where the constructed structure is prima facie shown to appertain to the airport and fall within the statutory exclusion, predeposit may be waived and recovery stayed pending final disposal.

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