Court Rules Aircraft Services as "Supply to Tangible Goods Service" Despite Charterer's Usage Rights.

Classification of services - The aircraft has been allowed to be used by the charterer but the effective control and possession remains with the appellant. The appellant will charge the charterer on the basis of the actual time consumed on engine on to engine off. - the services will be rightly classifiable under the category of “Supply to Tangible Goods Service” (STGS) .....

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