2008 (5) TMI 125

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er 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. Commissioner confirmed the demand of Service ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arious 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 to the prime consultant, the levy of the servi....