2014 (11) TMI 874

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..... . GMR Hyderabad International Airport Ltd. - Held that:- According to Aircraft Act, 1934, aerodrome means any definite or limited ground or water area intended to be used, either wholly or in part, for the landing or departure of aircraft, and includes all buildings, sheds, vessels, piers and other structures thereon or appertaining thereto. She submits with the help of a diagram that cargo agent .....

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..... te For the Respondent : Shri N. Jagdish, Superintendent(AR) ORDER Per : B.S.V.MURTHY; The issue involved is whether the appellant is liable to pay service tax on the ground that appellant has provided commercial or industrial construction service in respect of cargo agent building constructed by them for M/s. GMR Hyderabad International Airport Ltd. 2. The learned counsel sub .....

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..... udes all buildings, sheds, vessels, piers and other structures thereon or appertaining thereto. She submits with the help of a diagram that cargo agent building constructed by them is appertaining to the parking area of cargo aircrafts and therefore is covered by the definition and therefore is to be excluded from the definition of airport services for payment of service tax. She also relies upon .....

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