2022 (12) TMI 1507 - SC - Service Tax

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) - it was held by CESTAT that 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. HELD THAT - The delay is condoned - appeal dismissed.