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    <title>2014 (10) TMI 386 - CESTAT BANGALORE</title>
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    <description>The Tribunal held that the construction of the multi-level car parking (MLCP) at New Delhi Airport should be considered an activity in respect of the airport, thus excluding it from the definition of works contract service. The appellant was granted a waiver of predeposit and a stay against recovery for 180 days from the date of the order due to making a prima facie case on merits.</description>
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      <description>The Tribunal held that the construction of the multi-level car parking (MLCP) at New Delhi Airport should be considered an activity in respect of the airport, thus excluding it from the definition of works contract service. The appellant was granted a waiver of predeposit and a stay against recovery for 180 days from the date of the order due to making a prima facie case on merits.</description>
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