TMI BlogHelicopter lease from foreign lessors deemed a sale, not a service; service tax demand set aside.Classification of service - taking two helicopters on lease from the two foreign lessors ADA, Abu Dhabi and BLFIL, Ireland on dry lease basis - activity is in the nature of sales (deemed sale) or service - held as deemed sale - demand of service tax set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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