2022 (1) TMI 383

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..../2021 - -<br>Service Tax<br>THE HON'BLE MRS.JUSTICE S. SUJATHA AND THE HON'BLE MR. JUSTICE HANCHATE SANJEEVKUMAR For the Appellant : &nbsp;SRI AMIT DESHPANDE, ADV. For the Respondent : SRI RAVI RAGH....

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....ances of the case, the Tribunal is right in law in holding that Construction of multi-level car parking adjacent to Airport, forms part of the Airport, hence the same is not liable to service tax?" I....