TMI Blog2013 (8) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... ible goods rather than as transportation of passengers by air – the aircraft was being charted out to companies who were paying the bills – relying upon Mesco Airlines Ltd. Vs. CST Delhi [2013 (3) TMI 522 - CESTAT NEW DELHI] – 12lakhs were ordered to be paid as pre-deposit – upon such submission rest of the duty to be waived till final disposal – Decided partly in favor of assesse. - ST/625, 626/12 - Misc. Order Nos. 41440-41441/2013 - Dated:- 4-6-2013 - Shri. P.K. Das and Shri. Mathew John, JJ. For the Appellant: Ms. Radhika Chandrashekar, Advocate For the Respondent: Shri K.S.V.V. Prasad, JC (AR) ORDER Per Mathew John; 1. The applicant owned an aircraft which was being given on charter to other companies on paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the applicant along with interest and penalties. Aggrieved by this order, the applicant has filed appeals before this Tribunal along with applications for waiver of pre-deposit of dues for admission of the appeals. 4. The counsel for the applicant submits that they did not supply the aircraft to any company. The charter arrangements were for limited purpose of use for one single journey or two and the aircraft continued to be in the possession of appellant and their crew was operating the aircraft. She submits that they were operating the aircraft as per the licence issued to them by the Director General of Civil Aviation (DGCA) for operating as non-schedule passenger operator. In all the cases, they were issuing boarding passes to each ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the demand confirmed by Revenue is legal and proper and hence appropriate pre-deposit should be ordered for hearing the appeal. He relies on the stay order passed in the case of Karnavati Aviation Pvt. Ltd. Vs CST Ahmedabad 2013 (30) STR 89 (Tri.Ahmd) where prima facie view was taken that such activity, where the aircraft is given on charter, is more appropriately classifiable as supply of tangible goods. 6. Ld. Advocate relies on the decision of Mesco Airlines Ltd. Vs. CST Delhi reported at 2013-TIOL-653-CESTAT-DEL where a prima facie view was taken that keeping helicopter in readiness at particular place in appropriate situations for use by a State Government for transportation of their personnel as and when required and making paym ..... X X X X Extracts X X X X X X X X Extracts X X X X
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