9911796707
TMI Blog2011 (7) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the respondent No.2. 2. Invoking the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India, the petitioner has prayed for issue of a writ of certiorari for quashment of the circular bearing Dy. No.20/Comm (ST)/2009 dated 9th February, 2009 issued by the first respondent seeking to impose Service Tax on chartering of aircrafts under Clause (zzzzj) of sub-section 105 of Section 65 of the Finance Act, 1994 and further to issue a direction to the second respondent restraining it from initiating any proceedings to impose and collect Service Tax on chartering of aircrafts under the said provision. 3. The factual matrix need not be stated in detail except stating that the petitioner, namely, Business Avia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o refer to the circular, which is under challenge. It reads as follows:- "Sub: Service Tax on chartering of Aircrafts. It has been brought to the notice of the Board that may non-scheduled operator engaged in the business of giving the right to use the aircraft to its customers (Chartering of aircrafts) are not paying service tax. 2. The issue has been examined in the Board. With effect from 16.05.2008, service provided to any person by any other person in relation to supply of tangible of goods including machinery, equipment and appliances for use, without transferring right of possession and effective control of such machinery, equipment and appliances is taxable service under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) Where there is only one class of travel, that class. Explanation 2 : For the purposes of this sub-clause, in an aircraft meant for non-scheduled air transport of passengers, no class of travel shall be treated as economy class" 9. Clause (zzzzj) of Section 65 reads as follows:- "to any person, by any other person in relation to supply of tangible goods including machinery, equipment and appliances for use, without transferring right of possession and effective control of such machinery, equipment and appliances." 10. It is submitted by Mr. Sharma that aircraft operators are only taking passengers and when passengers board a chartered flight, service tax has to be levied under clause (zzzo) and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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