TMI BlogClassification of services - services provided by the Heli-Operators by way of transport of passengers...Classification of services - services provided by the Heli-Operators by way of transport of passengers by air in case of Helicopter Shuttle Services - rate of GST - The applicant in the instant case does not provide any service of “transport of passengers by air” and also they do not receive the services of “transport of passengers by air' by any of the “helicopter shuttle service operator”, as they do not fall under the category of 'passengers”. - application for advance rolling is not maintainable - AAR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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