2008 (5) TMI 125

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....Verma, DR, for the Respondent. [Order per: M.Veeraiyan, Member (T)]. - Heard both sides on the stay petition. 2. The applicant has entered into an agreement with Airport Authority of India and is rendering the cargo handling service in respect of import cargo at IGI Airport, New Delhi. The services provided by them are loading, unloading and packing, unpacking etc. of the import cargo. Commi....

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....red by Airport Authority of India to the various Airlines. 3.1 He relies on Para 2.4 of Board instructions contained in F. No. 43/5/97-TRU, dated 2-7-1997 which reads as follows: "2.4 The services should be rendered to a client directly, and not in the capacity of a sub-consultant associate consultant to another consulting engineer, who is the prime consultant. In case services are rendered ....