2013 (9) TMI 182

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..... e aircraft was operated for cargo aviation purposes in India - maintenance and repairs were undertaken - the appellant exercised control for operational purposes only and such control cannot be considered to be "effective control" - the possession of the aircraft was transferred to the appellant. Waiver for pre- deposit allowed and stay granted as the appellant proves prima – facie case in thei .....

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..... ft from a foreign company viz. M/s. EAT, Brussels, for the purpose of rendering cargo services in India. Apparently, possession of the aircraft was transferred by the foreign owner to the appellant in India and the latter exercised effective control over the aircraft. The case of the appellant put across by their counsel is that the above transaction does not fit in the definition of "taxable serv .....

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..... the transaction in question did not match the definition of "taxable service" given under Section 65(105)(zzzzj) of the Finance Act, 1994. 3. This apart, the learned counsel for the appellant has produced a copy of Stay Order No.281/12, dated 04.05.2012 passed by this Bench in the assessee's own case [in Appeal No.ST/186/2011] granting waiver and stay by invoking the provisions of Article 366 ( .....

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