2007 (3) TMI 76

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....plication is in respect of service tax demand of about Rs.38 lakhs and equal amount of penalty imposed under the impugned order. The tax demand is on the ground that appellant is rendering 'Airport service by keeping the "Executive Lounge & Snack Bar" at transit area in Terminal-II of Delhi Airport 3. The services authorized in the Executive Lounge by the Airport Authority of India are the follow....

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.... substance of air port service. it is also to be seen that some of these services like Cable TV, Phone etc. are separately leviable to service tax under respective headings. mere fact that a service is rendered within airport area does not give that service the character of airport service. To explain, Cable TV service, Telecom service, Money change service etc. rendered in the lounge, would not l....