2014 (11) TMI 874

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....ocate For the Respondent : Shri N. Jagdish, Superintendent(AR) ORDER Per : B.S.V.MURTHY; The issue involved is whether the appellant is liable to pay service tax on the ground that appellant has provided commercial or industrial construction service in respect of cargo agent building constructed by them for M/s. GMR Hyderabad International Airport Ltd. 2. The learned counsel submits....

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.... all buildings, sheds, vessels, piers and other structures thereon or appertaining thereto. She submits with the help of a diagram that cargo agent building constructed by them is appertaining to the parking area of cargo aircrafts and therefore is covered by the definition and therefore is to be excluded from the definition of airport services for payment of service tax. She also relies upon the ....