Classification of services - Cargo Handling Services or Works...

Classification of services - Cargo Handling Services or Works Contract Services - The Appellate Tribunal concludes that the cargo agent building constructed by the appellant is indeed an integral part of the airport. The Tribunal emphasizes that the building's role in facilitating cargo operations, its physical connectivity to the cargo terminal and runway, and its inclusion in the airport's master plan all support this conclusion. - Based on these findings, the Tribunal holds that the activity of constructing the cargo agent building falls within the exclusion clause of the definition of works contract service. Therefore, the appellant is not liable to pay service tax on the construction services provided in relation to the cargo agent building.