2010 (11) TMI 594

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....ional Airport. The appellants have taken various pleas in their appeal before us; (i) the impugned service rendered by the appellants was in the nature of works contract which cannot be subjected to service tax prior to introduction of service tax in respect of the same from 1-6-2007 (ii) the service rendered was in the nature of passenger facility and hence it is excluded from 'Commercial or Industrial Construction Service' (iii) the service rendered is in respect of aerodrome and on that ground also it is excluded from the scope of commercial or industrial construction service, (iv) the demand is also partly time-barred as there was no suppression of facts etc. and the show-cause notice has been issued beyond the normal period of time. ....

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....vation or restoration of, or similar services in relation to building or civil structure, pipeline or conduit. Which is - (i)      used, or to be used, primarily for; or (ii)     occupied, or to be occupied, primarily with; or (iii)    engaged, or to be engaged, primarily in;           Commerce or industry or work intended for commerce or industry, but does not include such services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams. 6. The above definition excludes services in respect of airports. In this connection the following definitions are relevant :- Section ....