Service Classification of Multi-Level Car Parking at Delhi Airport: Exemption Benefit for Works Contract Service.

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Full Text of the Document

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....Classification of services - Works Contract Service or not - Construction / Building of Multi-Level Car Parking (MLCP) built by the appellant at New Delhi Airport (Terminal-III) - the Multi-Level Car Parking (is an amenity primarily for passengers), is adjacent to the main terminal building and the same is the part of aerodrome/ airport. - Benefit of exemption is available.....