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Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Classification of services - The aircraft has been allowed to be ...

Case Laws     Service Tax

August 4, 2018

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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