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TMI Blog2011 (7) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... rum in accordance with law - The writ petition is accordingly disposed of - W.P.(C) 3292/2010 - - - Dated:- 12-7-2011 - Chief Justice and Sanjiv Khanna, J For Appellant: Mr. Atul Sharma, Mr. Milanka Chaudhury and Mr. Abhishek Sharma, Adv For Respondent: Mr. Sushil Kumar Dubey, Adv for Ms. Sonia Mathur, Adv, Mr. Satish Kumar, Adv JUDGEMENT Heard Mr. Atul Sharma, learned counsel along with Mr. Milanka Chaudhury and Mr. Abhishek Sharma, learned counsel for the petitioner, Mr. Sushil Kumar Dubey, learned counsel for the respondent No.1 and Mr. Satish Kumar, learned counsel for the respondent No.2. 2. Invoking the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India, the petitioner has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction. Learned counsel would submit that activity is covered under the said clause and, therefore, during the relevant period exemption is to be granted except in case of international travel. 6. Mr. Satish Kumar, learned counsel for the respondent No.2 would submit that the circular has been issued under clause (zzzzj) to ensure that the service tax under the Act is not avoided and the language employed in the circular clearly gives room for interpretation and the petitioner can always raise the plea that it is not covered within the circular. 7. To appreciate the submissions, it is apposite to refer to the circular, which is under challenge. It reads as follows:- Sub: Service Tax on chartering of Aircrafts. It has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... July, 2010 was as follows:- (zzzo) to any passenger, by an aircraft operator, in relation to scheduled or non-scheduled air transport of such passenger embarking in India for international journey, in any class other than economy class. Explanation 1 : For the purposes of this sub-clause, economy class in an aircraft meant for scheduled air transport of passengers means,- (i) Where there is more than one class of travel, the class attracting the lowest standard fare; or (ii) Where there is only one class of travel, that class. Explanation 2 : For the purposes of this sub-clause, in an aircraft meant for non-scheduled air transport of passengers, no class of travel shall be treated as economy class 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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