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2016 (3) TMI 905 - AT - Service TaxWaiver of pre-deposit - Classification of service - Transport of passengers on domestic routes through its helicopters - Whether comes within the ambit of Section 65(105)(zzzo) or within supply of tangible goods for use (STGU), Section 65(105) (zzzzj) of the Act - Held that:- since there is no privity of contract between the appellant and the passengers who travel on appellant's helicopters and the contracts were invariably between the appellant and the charter parties who hired appellant’s helicopters for the purpose of transporting passengers. Therefore, the services clearly fall within the ambit of STGU. Invokation of Extended Period of Limitation - Proviso to Section 73 of the Act - Held that:- As on 16.5.2008, the date with effect from which STGU was introduced as a taxable service, transportation of passengers by air on domestic routes was not a taxable service. So the petitioner cannot therefore gainfully contend that it entertained a bona fide doubt whether services provided by it fall within STGU. Therefore, invokation of extended period of limitation sustains - stay denied
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