Service tax on chartering: use-only aircraft leases are taxable unless effective control transfers, examine facts. Service tax applies to chartering of aircraft that confers only the right to use without transfer of possession or effective control; whether effective control is transferred is a question of fact to be determined in each case. Where the lessor supplies crew (wet lease), effective control is not transferred and the arrangement is taxable. Officers should examine leasing facts, recover tax where due, and report collection status and further action to the central office.