2010 (9) TMI 327

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..... at may be, that does not make any difference to law - Section 65(105)(zzn) that clearly throws light that taxable service provided to any person, by air craft operator, in relation to transport of goods by aircraft is covered by the scope of the law – waiver of pre-deposit not allowed - ST/425/2010 - ST/209/2010(PB) - Dated:- 17-9-2010 - S/Shri D.N. Panda, Rakesh Kumar, JJ. REPRESENTED BY : .....

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..... n done by the adjudication order is not proper. 2. Learned D.R. supports the order of the authorities below. 3. Heard both sides and perused the record. As per statutory provision under Section 65(105)(zzn) of the Finance Act, 1994 taxable service means any service provided or to be provided - (zzn) to any person, by air craft operator, in relation to transport of goods by aircraft. The defini .....

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