2023 (5) TMI 394 - AT - Service Tax

Classification of services - supplying aircraft/helicopter owned by it to various entities for their use - transportation of passengers by air service or supply of tangible goods service? - HELD THAT:- This issue has been considered and decided by a Division Bench of this Tribunal in CHIMES AVIATION P LTD. VERSUS COMMISSIONER, SERVICE TAX NEW DELHI II [2022 (1) TMI 1016 - CESTAT NEW DELHI] and it has been held that the appellant therein had provided STG services which became taxable w.e.f. 01.07.2010 - The Tribunal also held that penalties had been validly imposed upon the appellant.

There is no error in the order passed by the Principal Commissioner - Appeal dismissed.