Transport of passengers on domestic routes through its ...

Case Laws Service Tax

March 28, 2016

Transport of passengers on domestic routes through its helicopters - the contracts were invariably between the appellant and the charter parties who hired appellant’s helicopters for the purpose of transporting passengers. - prima facie services clearly fall within the ambit of STGU - AT

View Source

← Previous Next →

Transport of passengers on domestic routes through its ...

Case Laws Service Tax

March 28, 2016

You may also like:

Classification of services - services provided by the Heli-Operators by way of transport of passengers by air in case of Helicopter Shuttle Services - rate of GST - The...

The case involved a dispute regarding the demand of differential duty u/s 28 of the Customs Act, 1962 for using a helicopter for NSOP (Charter) despite having a permit...

Rent-a-Cab Service - appellants (state transport authority) allowed their buses to be chartered for transportation of passengers on charter basis on specific routes -...

This circular clarifies various GST-related issues based on recommendations of the 54th GST Council meeting. Key points are: GST at 18% applicable on affiliation...

Import of helicopter - non-scheduled air transport services (passenger) - Misuse of helicopter - when two views are possible and the Condition No. 104 having been...

Import of helicopter - non-scheduled air transport services (passenger) - Misuse of helicopter - Though the assessee complied with clause (i) of the Condition No. 104...

The appellants imported a helicopter (Model No.412-EP, Sr. No.36643 registered as VT-HGK) vide B/E No.397583 dated 26.12.2007. The exemption entry 347B of the N/N....

Classification of service - providing chartered flights to various organization - to be classified under Transport of Passenger by Air Service or supply of tangible...

CESTAT New Delhi held that an aircraft used for transporting persons for remuneration falls under public transport, not private use. Referring to M/s.V.R.L. Logistics,...

The domestic passengers who board international flights in the domestic leg are not required to file the Customs Baggage declaration form.

Validity of confiscation and detention of goods - Change of route / wrong route for transport of goods - mere change of route without anything more would not necessarily...

Providing helicopters to the State Governments for transportation of their personnel - supply to tangible goods service or transportation of passenger by air service -...

Classification of services - supply of tangible goods for use of service or transport of passengers by air service - charter hiring of helicopters - demand of service...

TDS u/s 194C OR 194J - assessee entered into a Contract with a consortium - Whether contract can be segregated to attract TDS? - the dominant purpose of the Contract is...

TDS - activity of carriage of its school children by any mode of transport other than by railways - transport contracts would be covered by Sec. 194C and not Sec. 194I - AT

Quick Updates: