https://www.taxtmi.com/caselaws?id=206178 Construction of a catering unit within an airport area was held prima facie to fall outside commercial or industrial construction service because the statutory exclusion for services provided in respect of airports applied. The term "airport" was read with the Airports Authority of India Act to include an aerodrome, and an aerodrome covers buildings and structures situated on or appertaining to it. The fact that the area was leased to another entity did not change its character as part of the airport, and the unit was not treated as a passenger facility directly used by passengers. Predeposit was waived and recovery stayed pending the appeal. en-us Tue, 09 Nov 2010 00:00:00 +0530 Wed, 21 Dec 2011 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206178 Construction of a catering unit within an airport area was held prima facie to fall outside commercial or industrial construction service because the statutory exclusion for services provided in respect of airports applied. The term "airport" was read with the Airports Authority of India Act to include an aerodrome, and an aerodrome covers buildings and structures situated on or appertaining to it. The fact that the area was leased to another entity did not change its character as part of the airport, and the unit was not treated as a passenger facility directly used by passengers. Predeposit was waived and recovery stayed pending the appeal. Case-Laws Service Tax Tue, 09 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206178