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Mumbai International Airport Private Limited and C.J. Leasing (Cayman) Ltd. and Anr. Versus Commissioner of Service Tax and Ors.

2015 (9) TMI 1218 - BOMBAY HIGH COURT

Recovery of service tax dues - Sale and disposal of detained aircraft - Detention of Aircrafts and Helicopters belonging to M/s. Kingfisher Airlines to recover Service Tax amount due to the Government - difficulties and availability of records and documents - aircrafts / helicopters are in the custody of Mumbai International Airport Private - third Respondent/owner has no objection to the aircraft being sold and disposed of by the Service Tax Commissioner/Commissionerate.

Held that:- .....

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etermine the upset price.

Sale proceeds from the sale of aircraft shall not be disbursed and released but should be brought in this Court.

We grant leave to the third Respondent and the learned Counsel appearing for the same to raise this issue once we have the affidavit of the airlines before us. - WRIT PETITION NO. 3013 OF 2014, WITH WRIT PETITION NO. 1673 OF 2015 - Dated:- 14-8-2015 - S. C. DHARMADHIKARI AND G. S. KULKARNI, JJ. For The Petitioner : Dinyar Madon, Sr. A .....

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. Kingfisher Airlines to recover Service Tax amount due to the Government. Sr. No. Aircraft type VT Reg. And MSN No. Ownership status 1 ATR 72 VT-KAE/MSN 737 Financial Lease 2 ATR 72 VT-KAF/MSN 738 Financial Lease 3 Airbus 319 VT-VJM/MSN 2650 Financial Lease 4 ATR 72 VT-DKH/MSN 739 Owned 5 ATR-42 VT-ADK/MSN 613 Owned 6 ATR-42 VT-ADJ/MSN 612 Owned 7 Helicopter VT-SVM/MSN 6761 Owned 8 Helicopter VT-LVM/MSN 6777 Owned 3) The subject matter of this Writ Petition is aircraft at Serial No. 3. It is st .....

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f M/s. Kingfisher Airlines Ltd. excluding aircrafts and other assets which have been taken by Kingfisher Airlines Ltd. on financial/hire purchase basis. After referring to the proceedings before the DRT at Bangalore, what has been urged is that neither any order passed by this Court nor in Writ Petition NO. 19727 of 2014 by the High Court of Karnataka would pose any difficulty for this Commissioner to sale and dispose of this detained aircraft. There is no order or direction conflicting with the .....

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t is in the process of appointing a governmentapproved auctioneer capable of conducting a global auction for the aircraft VTVJM (MSN 2650). I further say that in order to dispose off the aircraft VTVJM (MSN 2650), a period of at least two months time would be required subject to the maintenance records/statutory audit records of the aircraft and its engines be submitted by M/s Kingfisher Airlines Ltd. to the Service Tax Department. ….. 23. In view of the necessary steps proposed to be tak .....

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and thus the Hon ble Court may be pleased to pass such orders to enable the Service Tax Department to complete the steps as stated above. 5) Prior thereto, in para 19, though the Service Tax Department has indicated that it is initiating active steps for the sale of detained aircrafts/helicopters belonging to M/s. Kingfisher Airlines Ltd. in conjunction with the State Bank of India led consortium of banks or independently, that is not pertaining to the aircrafts which are subject matter of this .....

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e documents and records relating to the subject aircraft. Our attention has been invited by Mr. Jetly to the correspondence carried out in this regard and the letters which have been addressed to M/s. Kingfisher Airlines Ltd., copies of which are annexed to this Writ Petition. 8) As far as a letter at page 455 of the paper book Annexure H , which is dated 12th August, 2015 is concerned, it is a letter addressed two days prior to the date of hearing of this Petition. We inquired from the Kingfish .....

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ing for the airlines as to whether these records and documents and which are sought for by the Service Tax Department are available and in whose custody they have been kept till date. To enable the Counsel to take complete instructions, we granted half an hour time and took the matter again. On resumption of the hearing, Mr. Sathelearned Senior Counsel informs the Court that the records and documents pertaining to this aircraft are in several godowns and belonging to Kingfisher Airlines Ltd., to .....

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Kingfisher Airlines Ltd. or their staff to have access and enter these godowns and take into possession and custody the relevant papers, documents and records. However, Mr. Sathe states on further instructions that the competent officers duly authorized by the airlines and in service will file a comprehensive affidavit in this Court clarifying the position within two weeks from today. 10) Presently this Court will proceed on the basis that the records and papers or documents in relation to this .....

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t the said airlines will extend all cooperation to the Department and allow it to appoint a valuer to have the valuation of the aircraft after all documents/papers are handed over. The further stand of the company should also be made clear and that is whether the company is agreeable to the aircraft being disposed of and in the manner thought fit and appropriate by the Service Tax Commissioner and in accordance with law. 11) We have passed this order after being informed that there is no directi .....

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