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2013 (8) TMI 710 - AT - Service TaxClassification of Service - Travel by Air services u/s 65 (105) (zzzo) or Supply of Tangible Goods u/s 65 (105) – Waiver of pre-deposit - Assesse owned an aircraft which was being given on charter to other companies on payment of charter charges – they were paying service tax under the category of Transport of Passengers by Air u/s 65 (105) (zzzo) - Revenue was of the view that when an aircraft was given on charter to other companies, it amounts to supply of tangible goods a taxable service as defined u/s 65 (105) (zzzzj) - Held that:- The service was more appropriately classifiable as supply of tangible goods rather than as transportation of passengers by air – the aircraft was being charted out to companies who were paying the bills – relying upon Mesco Airlines Ltd. Vs. CST Delhi [2013 (3) TMI 522 - CESTAT NEW DELHI] – 12lakhs were ordered to be paid as pre-deposit – upon such submission rest of the duty to be waived till final disposal – Decided partly in favor of assesse.
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