https://www.taxtmi.com/caselaws?id=253557 The tribunal ruled in favor of the appellant, waiving the predeposit and granting a stay against recovery for 180 days from the date of the order. The appellant successfully argued that the cargo agent building they constructed at the airport was not part of the airport itself, making it exempt from service tax liability for commercial or industrial construction services related to airports. The tribunal found the appellant's interpretation of the definition of an airport and the relationship of the building to aircraft operations persuasive, leading to a favorable outcome for the appellant. 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 ruled in favor of the appellant, waiving the predeposit and granting a stay against recovery for 180 days from the date of the order. The appellant successfully argued that the cargo agent building they constructed at the airport was not part of the airport itself, making it exempt from service tax liability for commercial or industrial construction services related to airports. The tribunal found the appellant's interpretation of the definition of an airport and the relationship of the building to aircraft operations persuasive, leading to a favorable outcome for the appellant. Case-Laws Service Tax Wed, 11 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253557