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2013 (3) TMI 522 - AT - Service TaxClassification of service - supply to tangible goods service or transportation of passenger by air service - taxability - period from 2006-07 to 2008-09 - held that:- the appellant in terms of the agreements were providing helicopters to the State Governments for transportation of their personnel as and when required, and for this purpose they were required to keep the helicopters in readiness at particular places, maintain the same and also provide the qualified and experienced crew for operation and maintenance. The expenses on fuel, maintenance, parking fee etc. are to be borne by the appellant in terms of the agreement. While the appellant was receive certain minimum fixed monthly charges on account of certain minimum flying hours per calendar month, in addition to this, they also receive remuneration on per hour basis during the period when the helicopter had been operated for transportation. The agreements are for transportation of personnel by air. This can not be treated as a case where the helicopters are place by the owner, with crew or without crew, at the disposal of another person for a specified period and that person is free to operate the same. Prima facie the appellant's activity is transportation or persons within India by air and not supply of tangible goods and as such during the period of dispute the same was not taxable. - stay grated.
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