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Escorts Limited Versus C.S.T., New Delhi

2016 (3) TMI 905 - CESTAT NEW DELHI

Waiver of pre-deposit - Classification of service - Transport of passengers on domestic routes through its helicopters - Whether comes within the ambit of Section 65(105)(zzzo) or within supply of tangible goods for use (STGU), Section 65(105) (zzzzj) of the Act - Held that:- since there is no privity of contract between the appellant and the passengers who travel on appellant's helicopters and the contracts were invariably between the appellant and the charter parties who hired appellant’s heli .....

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provided by it fall within STGU. Therefore, invokation of extended period of limitation sustains - stay denied - Stay Application No.61355 of 2013, Misc. Application No.52297 of2015 in Service Tax Appeal No.60344 of 2013 - Stay/Misc. Order No.50083 - 50084/2016 - Dated:- 9-2-2016 - MR. JUSTICE G.RAGHURAM, PRESIDENT AND MR. R.K. SINGH, TECHNICAL MEMBER For the Petitioner : Ms. Rohini Agarwal, C.A. For the Respondent : Shri Amresh Jain with Shri K. Poddar, A.Rs. ORDER PER JUSTICE G. RAGHURAM: Misc .....

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ed supply of tangible goods for use, a taxable service during 16.5.2008 to 31.10.2009. 3. Aggrieved thereby ,the appellant preferred an appeal which was rejected by the order dated 16.8.2013 (impugned order) passed by the ld. Commissioner, Central Excise (Appeals), Delhi-IV. 4. The appellant s helicopters were supplied to several charter parties such as Air Charter Services P. Ltd. , Aviation India, Red Sparrow Aviation P. Ltd. and Silverlines Aviation Pvt. Ltd., Govt. of Uttranchal and like ent .....

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non-scheduled air transport, of any passenger, for (international or) domestic journey. 5. Proceedings were initiated by issuance of two show cause notices dated 21.3.2011 and 24.4.2012 culminating in the impugned adjudication order. 6. Counsel for the appellant contends that services provided by the appellant are in substance and effect, services towards transport of passengers on domestic routes through its helicopters, an activity failing more appropriately within the ambit of Section 65(105 .....

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nstruction of the provisions of Section 65(105) (zzzzj), services provided by the appellant do not fall within the ambit of supply of tangible goods for use, is the contention. 7. Ld. Counsel for the petitioner relies on the interim order passed by the Division Bench Mesco Airlines Ltd. vs. C.S.T., New Delhi - 2013 (31) STR 364 (Tri-Del.). In para 6.1 of the said interim order, the ld. Tribunal prima facie analyzed the charter agreement concerned in that appeal and observed that since the appell .....

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charges are also on the basis of flying hours except for some fixed monthly charges on the basis of minimum flying hours, therefore, the activity of the appellant amounts to transportation of persons within India and not STGU. Prima facie, the conclusion in Mesco Airlines Ltd. interim order cannot be considered as a ratio. It is conclusion on the facts of that case. 8. In the facts and circumstances of the present appeal, since there is no privity of contract between the appellant and the passe .....

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