TMI Blog2013 (1) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as transport of passengers, but has to be considered as charter of air craft. In the present system of taxation, the assessee himself classifies the service, quantifies the Service Tax liability and pays the same. There is no concept of assessment on a regular basis or acceptance of details in the returns as correct officially by the Department and therefore the claim of subsequent assessment have been accepted cannot be accepted unless documentary evidence is produced to show that the Department has accepted the assessment made by the assessee and has agreed that the classification of the service is not under SOTG service. No conclusive documentary evidence was produced for this purpose - pre deposit ordered partly. - ST/193/2012 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to service provided in relation to scheduled or non-scheduled air transport of passengers embarking in India for international journey in any class other than economy class. This definition was amended in the year 2010 and according to the definition introduced w.e.f. 01.07.2010, the service provided to passengers embarking in India for domestic journey was also covered. He submits that it is the appellant's claim that they are liable to pay Service Tax only under the category of transport of passengers by air service and not under supply of tangible goods service as held by ld. Commissioner in the impugned order. He submitted that supply of tangible goods service gets attracted only when there is supply of air craft and according to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evied according to the use and distance travelled. He submits that the transport of passengers by air service cannot cover the service provided by the appellant since the appellants are not providing any service to the passengers. In this case, the charges are not levied on the basis of number of passengers but based on the distance to be travelled and the time to be taken. Whether the air craft carries one passenger or 10 passengers, the charges would remain the same. He submits that the appellants have cleverly resorted to levy charges on the basis of number of passengers but in reality, they are just dividing the total cost by number of passengers and there is no service provided to passengers but for hiring of air-craft. He relies upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T is levied or collected in respect of these transactions. It was also submitted that subsequently the assessee has been paying on the basis of number of passengers travelled and the payments are being made based upon the total amount received divided by number of passengers. It was submitted that the Department has accepted these assessments and therefore Department cannot turn around and take a view that for the past period service tax is payable under a different heading. It has to be noted that irrespective of the methods followed by the assessee, there may not be any differential Service Tax leviable because of payment on number of passengers' basis, and since the amount required to be paid irrespective of classification is being paid, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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