pilots rendering service to multiple airlines

[CA C M JAIN]

Please clarify whether pilots who are not on the payroll of companies but rendering services on flights basis to multiple companies are laible for service tax, if yes, then under what classification?

AI Summary

Service tax liability for contract pilots may arise when their services to multiple airlines are classed as Business Support Service.
Independent pilots rendering services to multiple airlines may attract service tax where their services are classifiable as a Business Support Service; the key factor is whether they operate as payroll employees or as external service providers.