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2013 (9) TMI 182 - AT - Service TaxSupply of Tangible Goods section 65(105)(zzzj) - The appellant hired aircraft from a foreign company for the purpose of rendering cargo services in India – Held that:- The transaction in question did not match the definition of "taxable service" - the aircraft was operated for cargo aviation purposes in India - maintenance and repairs were undertaken - the appellant exercised control for operational purposes only and such control cannot be considered to be "effective control" - the possession of the aircraft was transferred to the appellant. Waiver for pre- deposit allowed and stay granted as the appellant proves prima – facie case in their favor.
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