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2016 (4) TMI 69

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..... ly the national carrier acquire a Aircraft on lease or on outright purchase basis, they definitely have technical backup and expert teams with whose assistance the aircrafts would be surveyed and approved and thereafter the deals finalised. Such a mechanism is available in India with two entities i.e. Air India and M/s.Air Work Engineering Pvt.Ltd, It is not understandable that why the Service Tax Commissioner or the deponent of this affidavit has not till today bothered to verify from these entities whether they are ready and willing to offer their services and if so willing, on what terms and conditions. He should have immediately taken up the issue with them and thereafter got in touch with his Superiors and instead of the usual process, .....

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..... on today's board. 3. Upon perusal of the Affidavit of the Additional Commissioner of Service Tax-V, we are not satisfied at all about the steps and which are stated to have been taken. 4. What is to be valued and eventually auctioned and sold is the Aircraft which is parked in Mumbai. The Authorities who are incharge of this auction ought to realise that technical services and experts are required so as to undertake an auction of a Aircraft. If the Service Tax Commissioner has woken up now and such services have to be requisitioned, then, it is apparent that no steps are taken after the last order passed by this Court. 5. On oral instructions from the Official present in Court, Mr.Jetly states that the Service Tax Commissioner .....

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..... ave immediately taken up the issue with them and thereafter got in touch with his Superiors and instead of the usual process, straightway engaged these entities on commercial terms. The Air India's Engineering unit or department can definitely assist the Service Tax Commissioner. 7. Mr.Jetly states that he would now explore this possibility and speak to the Commissioner and before the next date the Commissioner would inform the Court about the outcome of this endeavour. Merely to accommodate Mr.Jetly, but clarifying that this would not be a step towards either granting the request made or considering it, we list this matter after three weeks i.e. on 11th April,2016. 8. This order and direction does not mean that we have relaxed an .....

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