9911796707
TMI Blog2013 (10) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... y air service - taxability - period from 2006-07 to 2008-09 - held that:- 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 - 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 - Following decision of Mesco Airlines Ltd. Versus CST New Delhi [2013 (3) TMI 522 - CESTAT NEW DELHI] - stay grated. Maintenance or repair of aircrafts for the period from 1.1.2008 to 7.10.2008 - Held that:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is eligible for CENVAT credit on ineligible documents amounting to Rs.55,50,368/-. The learned advocate submits that the entire amount of CENVAT credit has been reversed with interest and the amount has been appropriated. However in appeal, the appellant is challenging the decision regarding reversal. Therefore, we consider that the reversal of CENVAT credit with interest is sufficient for the purpose of pre-deposit to hear the appeal. 4. The next issue involved is whether the appellant is liable to pay service tax of Rs.2,73,62,486/- demanded on the ground that the aircrafts taken on lease from the foreign company by the appellant amounts to receiving the service of supply of tangible goods in terms of the definition. The lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Kingfisher for the period because M/s. Deccan Charters Ltd. can be said to have started operation from 7.10.2008 only, the date on which they received permit from DGCA for their operations. He submits that prior to this period up to March 2008, the appellant had produced evidence to show that M/s. Kingfisher had paid the service tax on these operations and for the subsequent period also M/s. Kingfisher airlines was liable to pay according to the agreement between the parties and moreover M/s. Deccan Charters Ltd. was not an independent entity and cannot be considered as an independent entity unless they receive a permit from DGCA. The issue requires detailed consideration of the provisions relating to the effective date in the light of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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