2018 (9) TMI 323 - SCH - Service Tax

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 - Business Support Service or activity as supply of tangible goods for use without transfer of right of possession and effective control - Held that - The appeal is dismissed on the ground of delay, leaving the question of law open.

Summary

The Supreme Court of India dismissed the appeal due to delay, keeping the question of law open. Pending applications were also dismissed. (2018 (9) TMI 323 - SC)