https://www.taxtmi.com/caselaws?id=396474 A multi-level car park constructed within airport premises was treated as part of the airport, because the statutory definitions of "airport" and "aerodrome" include buildings and other structures appertaining to landing, departure, and passenger facilities. As the car park was adjacent to the main terminal and functioned as an amenity for passengers, it was regarded as an integral component of the airport rather than a separate works contract service. On that basis, the facility qualified for service tax exemption, and the associated tax demand, penalty, and interest were not sustainable. en-us Wed, 17 Jun 2020 00:00:00 +0530 Fri, 08 Nov 2024 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396474 A multi-level car park constructed within airport premises was treated as part of the airport, because the statutory definitions of "airport" and "aerodrome" include buildings and other structures appertaining to landing, departure, and passenger facilities. As the car park was adjacent to the main terminal and functioned as an amenity for passengers, it was regarded as an integral component of the airport rather than a separate works contract service. On that basis, the facility qualified for service tax exemption, and the associated tax demand, penalty, and interest were not sustainable. Case-Laws Service Tax Wed, 17 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396474