https://www.taxtmi.com/caselaws?id=751217 An air cargo agent building constructed as an annex to an air cargo terminal was treated as physically and functionally integral to the airport operation. Because it formed part of the cargo processing and clearance chain for export and import traffic, the building was held to appertain to the airport or aerodrome under the relevant definition. On that basis, the construction was excluded from works contract service, and the demand, penalty, and impugned order were set aside. en-us Mon, 08 Apr 2024 00:00:00 +0530 Tue, 09 Apr 2024 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751217 An air cargo agent building constructed as an annex to an air cargo terminal was treated as physically and functionally integral to the airport operation. Because it formed part of the cargo processing and clearance chain for export and import traffic, the building was held to appertain to the airport or aerodrome under the relevant definition. On that basis, the construction was excluded from works contract service, and the demand, penalty, and impugned order were set aside. Case-Laws Service Tax Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751217