9911796707
TMI Blog2013 (3) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... While the appellant was receive certain minimum fixed monthly charges on account of certain minimum flying hours per calendar month, in addition to this, they also receive remuneration on per hour basis during the period when the helicopter had been operated for transportation. The agreements are for transportation of personnel by air. This can not be treated as a case where the helicopters are place by the owner, with crew or without crew, at the disposal of another person for a specified period and that person is free to operate the same. Prima facie the appellant's activity is transportation or persons within India by air and not supply of tangible goods and as such during the period of dispute the same was not taxable. - stay g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was of the view that during the period from 2006-07 to 2008-09, the activity of the appellant was "supply of tangible goods service" taxable 65(105)(ZZZZ) of the Finance Act 94. 1.2 Besides the above, it was also appeared that the appellant during the period of dispute, had received A Technical Inspection and certification service from the Service providers abroad for which total payment of Rs. 89,71,685/- had been received. According to the, department, since the service received from various service providers closed was taxable service, the appellant as receipt were liable to pay service tax in respect of the same under section 66A of the Finance Act 1994 read with rule 2(1)(d) of the Service Tax Rules 1994. 1.3 On the above basi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s activity is also clear from the fact that they hold a permit for operating non-scheduled air transport service granted by the Director General of Civil Aviation that services of transportation* of passengers by air within India became taxable u/s 65 (105) (zzzo) of the Finance Act w.e.f. 01.07.10, that prior to 01.07.10 only the air transport of passengers embarking in India for international journey in any class other then economy class was taxable and only w.e.f. 01.07.10 the domestic transportation of passengers by air by any air craft operator whether operating scheduled or non-scheduled flights, became taxable, that the appellant are paying service tax w.e.f. 01.07.10 u/s 65 (105) (zzzo), that, therefore, during the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e recovery thereof may be stayed till the disposal of the appeal. 4. Sh. Nagesh pathak, learned departmental representative, opposed the stay application by reiterating the findings of. the Commissioner in the impugned order and taking us through the various provisions of the appellant's agreement with, their clients, pleaded that the appellant have given their helicopters to their clients on charter hire, that the appellant in terms of the agreement are entitled to certain amounts irrespective or whether the helicopter are operated or not, that since in terms of the agreement, the appellant are required to keep the helicopters in readiness at the disposal of their clients, the appellant have provided the services of helicopter chartering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of the agreements were providing helicopters to the State Governments for transportation of their personnel as and when required, and for this purpose they were required to keep the helicopters in readiness at particular places, maintain the same and also provide the qualified and experienced crew for operation and maintenance. The expenses on fuel, maintenance, parking fee etc. are to be borne by the appellant in terms of the agreement. While the appellant was receive certain minimum fixed monthly charges on account of certain minimum flying hours per calendar month, in addition to this, they also receive remuneration on per hour basis during the period when the helicopter had been operated for transportation. 6.1 Thus, though t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
