2015 (2) TMI 970

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..... a complicated and contentious issue. There can be arguments for classification under either of the category with equal force. Therefore, considering the fact that the appellant has paid a sum of about 37 crores as against the demand of about 67 crores, we consider the same to be sufficient for the purpose of hearing of the appeal. - Stay granted.
P. R. Chandrasekharan And Anil Choudhary,JJ. For the Appellant : Mr Sanjeev Sachdeva, Consultant & Mr Tarun Govil, Adv. For the Respondent : Mr K L Goyal Commissioner AR ORDER Per: P R Chandrasekharan: The appeal and stay application are directed against Order-in-Original No. 29/ST/SB/ 2011-12 dated 27/02/2012 passed by the Commissioner of Service Tax, Mumbai. 2. The appellant M/s. Global .....

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..... e use of the aircraft and where required the contractor's manpower, resources and expertise necessary for the purpose of providing a charter service to the Company pursuant to the terms of this agreement'. As per Clause 5 of the contract dealing with the contractor's responsibility, the appellant has to operate the aircrafts for the transportation of the passengers and passenger baggage in accordance with the requirements of the company, maintain, repair and overhaul of the aircrafts, obtain and maintain validity of all necessary certificates, licences and permits required by the DGCA and abide by DGCA directives, select and provide sufficient staff for the efficient accomplishment of the services. Thus, from the contracts enter .....

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..... plying the same logic, in the present case also when the helicopters are chartered, it should be considered as supply of tangible goods for use. Accordingly, he prays for putting the appellant to terms. 5. We have carefully considered the rival submissions. In the present case the appellant has been discharging service tax liability under the category of 'Air Transport of Passenger' since 2010. Whether operating helicopter on charter basis for transport of passengers would merit classification under 'Air Transport of Passenger Service' or under the category of 'Supply of Tangible Goods for Use' is a complicated and contentious issue. There can be arguments for classification under either of the category with equal f .....

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