9911796707
TMI Blog2013 (10) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... nt: Mr. R. K. Singla, Commissioner (AR) Order Per: B.S.V. Murthy: Before we take up the stay application filed by the appellant, there is an early hearing application filed by the Revenue for consideration. We find that this early hearing application is filed for early hearing of the appeal on the ground that substantial revenue is involved. The early hearing application is rejected treating t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 learned advocate took us through the agreement which shows that the rig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Mesco Airlines Ltd.: 2013-TIOL-653-CESTAT-DEL. dated 16.1.2013 to submit that the service rendered by the appellant is correctly classifiable under 'air transport service' and not under 'supply of tangible goods'. Prima facie, we find that this issue cited by the learned counsel is covered by the decision and therefore, pre-deposit can be waived in respect of the demand for service tax of Rs.3, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered 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 the fact that the matter was before the Hon'ble High Court of Karnataka and the issue involved is merger and acquisition of companies and what is the effective date depends upon the decision of the Hon'ble High Court o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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