2014 (10) TMI 386

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....(AR) ORDER Per : B.S.V.MURTHY; During the period from February 2009 to February 2011, the appellant constructed a multi level car parking (MLCP) for New Delhi Airport under works contract. There is no dispute that the service is classifiable under works contract service. Revenue has taken a view that MLCP facility cannot be sought to be included under passenger facility since the car parking fa....

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....nstruction of MLCP can be considered as an activity undertaken in respect of airport. According to the dictionary meaning, 'in respect' and 'in relation to' are the same. Further as submitted by the learned counsel this Tribunal had occasioned to consider the very same issue in the case of SEW Infrastructure Pvt. Ltd. In the Misc. Order No.21369/2014 dt. 11/06/2014 in that case, this Tribunal afte....