2013 (9) TMI 182

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..... o: This application filed by the appellant seeks waiver and stay mainly in respect of service tax of over Rs.6.6 crores demanded under the head "Supply of Tangible Goods" under Section 65(105)(zzzzj) of the Finance Act, 1994. As per the said provision, "any service provided or to be provided by any person to any other person in relation supply of tangible goods including machinery, equipment and .....

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..... al purposes only and that such control cannot be considered to be "effective control". In any case, it is not in dispute that the possession of the aircraft was transferred to the appellant. It is also not in dispute that the aircraft was operated for cargo aviation purposes in India by the appellant. It was handled by the crew appointed by the appellant. Its maintenance and repairs were undertake .....

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