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2015 (2) TMI 970 - AT - Service TaxHelicopter Chartering service - Supply of tangible Goods for Use services or Air Transport of Passengers services - Held that:- We have carefully considered the rival submissions. In the present case the appellant has been discharging service tax liability under the category of 'Air Transport of Passenger' since 2010. Whether operating helicopter on charter basis for transport of passengers would merit classification under 'Air Transport of Passenger Service' or under the category of 'Supply of Tangible Goods for Use' is a complicated and contentious issue. There can be arguments for classification under either of the category with equal force. Therefore, considering the fact that the appellant has paid a sum of about ₹ 37 crores as against the demand of about ₹ 67 crores, we consider the same to be sufficient for the purpose of hearing of the appeal. - Stay granted.
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