9911796707
TMI Blog2017 (1) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... peration of aircraft and other related activities. ITA/6397/Mum/2014-AY. 2011-12 2. During the course of hearing before us Representatives of both the sides agreed that the issue raised by the AO in the appeal for the year under consideration is covered against him by the order of the Tribunal(ITA. s. 4982-84/Mum/2013 AY. s. 2008-09 to 2010-11 dated 03. 08. 2016). 3. We find that the effective ground of appeal is about allowing relief of tax u/s. 201(1)and interest u/s. 201(1A)of the Act for short deduction of TDS on Passenger Service Fees. We would like to refer to the relevant portion of the order of the Tribunal for earlier years where the identical issue has been dealt in following manner: "5. We have heard the rival submissions an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... name called and "any other agreement or arrangement" have the widest import. Likewise payment made for the "use of any land or any building" widens the scope of the proviso. A bare reading of the definition of "rent" contained in the Explanation to section 194- I would make it clear that in the first place the payment by whatever name called under any lease sub-lease tenancy is to be treated as "rent". That is rent in traditional sense. However the second part is independent of the first part which gives much wider scope to the term "rent". According to this whenever payment is made for use of any land or any building by any other agreement or arrangement that is also to be treated as "rent". Once such a payment is made for use of land ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground safety services aeronautical communication facilities installation and maintenance of navigational aids and meteorological services at the airport. The Airport Economics Manual and the International Airports Transport Agreement among contracting States on charges for airport and air navigation services showed that there were various international protocols which mandated that all authorities manning and managing these airports construct airports of desired standards which were stipulated in the protocols. The services required to be provided by authorities like the Airports Authority of India were aimed at passengers' safety as well as safe landing and parking of the aircraft. Therefore it was not mere "use of the land". On the cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the PSF is a statutory liability without demarcating/ earmarking the area taken on the rent nor it is a case of systematic use of land specified for consideration under an agreement which carries the characteristics of lease or tenancy. A mere use of land and payment charged which is not for the use of the land but for maintenance of various services including technical services would not technically bring the transaction and the charges within the meaning of either lease or sublease or tenancy or any other agreement or arrangement or any nature of lease or tenancy or rent. It would not be out of place to consider the CBDT Circular No. 1/2008 dated 10th January 2008 relating to the clarification regarding the applicability of provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
