Notification No. 25/2007 – Service Tax

This query is : Resolved 

03 October 2008 Dear Sir,

In ref. to above I would like to know if the definition of "port" would also include "airport".
I have recently concluded a works contract for L&T at delhi airport & have not charged service tax vide above notification. please advice.

best regards,

Naresh Singhal

04 October 2008 Sir
Pl go through section 3 of Indian Ports Act,1908 for the definition of otherport. Right now I don't have the book to refer.


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