Maintainability of revenue appeal denied where related appeal was already disposed of; substantive airport service tax issue left undecided.

The Revenue's appeal was held not maintainable because an appeal involving the same assessee and the same subject matter had already been disposed of. As a result, the High Court did not examine whether construction of multi-level car parking adjacent to an airport forms part of the airport and is outside service tax liability. Liberty was granted to the Revenue to seek leave to appeal to the Supreme Court under Section 35L of the Central Excise Act, 1944, and the Registry was directed to return the original or certified annexures to counsel while retaining photocopies on record.

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Outcome: The appeal was dismissed as not maintainable with liberty to present the appeal before the Hon'ble Apex Court under Section 35L of the Central Excise Act, 1944.

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