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TMI Blog2023 (5) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant. There is no error in the order passed by the Principal Commissioner - Appeal dismissed. - SERVICE TAX APPEAL NO. 51263 OF 2017 - FINAL ORDER NO. 50613/2023 - Dated:- 3-5-2023 - MR. DILIP GUPTA, PRESIDENT AND MS. HEMAMBIKA R. PRIYA, MEMBER (TECHNICAL) None for the Appellant Shri Harsh Vardhan, Authorized Representative for the Department ORDER M/s. Trans Bharat Aviation Pvt. Ltd. [the appellant] has assailed the order dated 02.08.2016 passed by the Principal Commissioner of Service Tax, Delhi [the Principal Commissioner]. This order: (i) Confirms the demand of service tax amounting to Rs. 2,45,50,030/- under the taxable category of supply of tangible goods [STG] under section 65(105)(zzzzj) of the F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The said services were being rendered by the appellant to the service recipient on mutually agreed terms and conditions. While providing the said helicopter/aircraft on charter hire, it supplied its own crew i.e. pilot and other flying staff along with the said helicopter/aircraft, keeping an effective control and possession of the said helicopter/aircraft with them. 5. The appellant believed that the services provided would fall under the category of transportation of passengers by air [TPA] under which it discharged with service liability. 6. The issue involved in this appeal is as to whether the service provided by the appellant would fall under TPA or STG category. This issue has been considered and decided by a Division Bench o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -scheduled air transport by the aircraft operator. 23. This submission of learned counsel for the appellant cannot be accepted. It has been found by the Commissioner (Appeals), on a perusal of the various invoices, that it was the aircraft/helicopter that was hired against money consideration which was a lump-sum amount irrespective of the number of passengers, as even the details of the passengers were not indicated in the invoices. No document has been shown by learned counsel for the appellant which may dispel this finding. If passengers were to be transported, certainly tickets would have been issued to them and the invoices would also indicate the amount received from the individual passengers, but it is not so. 7. The Tribunal als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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