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2016 (4) TMI 69 - HC - Service TaxSeeking extension of time to comply with earlier order and direction - Auction and sale of Aircraft - Authorities realise after a long time that technical services and expert assistance are also required to undertake an auction of aircraft - No steps are taken after the last order passed by this Court - Unsatisfactory to the response that the entire Commissionerate are unaware of the steps that would be required to be taken for conducting an auction of the Aircraft and they have considered this to be any other or routine sale - Held that:- in India when the Aircraft carriers particularly the national carrier acquire a Aircraft on lease or on outright purchase basis, they definitely have technical backup and expert teams with whose assistance the aircrafts would be surveyed and approved and thereafter the deals finalised. Such a mechanism is available in India with two entities i.e. Air India and M/s.Air Work Engineering Pvt.Ltd, It is not understandable that why the Service Tax Commissioner or the deponent of this affidavit has not till today bothered to verify from these entities whether they are ready and willing to offer their services and if so willing, on what terms and conditions. He should have immediately taken up the issue with them and thereafter got in touch with his Superiors and instead of the usual process, straightway engaged these entities on commercial terms. The Air India's Engineering unit or department can definitely assist the Service Tax Commissioner. But this order and direction does not mean that any of the terms and conditions in the earlier orders are relaxed. - Matter disposed of
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