https://www.taxtmi.com/caselaws?id=253557 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. en-us Wed, 11 Jun 2014 00:00:00 +0530 Thu, 27 Nov 2014 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253557 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. Case-Laws Service Tax Wed, 11 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253557