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TMI Blog2010 (11) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... the Bangalore International Airport - prima facie view that the area in which the air catering unit has been constructed is a part of the aerodrome/airport and hence the service relating to construction of the air catering unit on such area would get excluded from the definition of 'commercial or industrial construction service' - Stay granted. - ST/238/2010 - 521/2010 - Dated:- 9-11-2010 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. REPRESENTED BY : Shri V.S. Manoj, Advocate, for the Appellant. Shri C. Dhanasekaran, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. 2. The issue involved in this case is whether the appellants are liable to pay service tax in res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided by them is excluded under the category of commercial or industrial construction service . 5. Section 65(25b) of the Finance Act, 1994 defines commercial or industrial construction service as under :- (a) construction of a new building or a civil structure or a part thereof; or (b) construction of pipeline or conduit; or (c) completion and finishing services such as glazing, plastering, painting, floor and wall timing, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications and fitting and other similar services in relation to building or civil structure; or (d) repair, alteration, renovation or restoration of, or si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... area with passenger facilities. However, it is doubtful as to whether the air catering unit constructed by the appellants can be called a passenger facility as the same is not used by the passengers while they are at the airport but the unit is used for catering food and beverages to the aircraft for use by the passengers on board. 8. However, the definition also includes aerodrome and the aerodrome has been defined to include all buildings, sheds and other structures. As such, the definition of airport which includes aerodrome is wide. There is no dispute that part of the airport has been leased to M/s. Taj Sats Air Catering Ltd. who in turn have engaged the appellants to build the air catering unit at the Bangalore International Airp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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