Helicopter charter hire is described as supply of tangible goods...

Helicopter charter hire is described as supply of tangible goods for use where customers do not obtain possession or effective control, while distinct operational services cannot be combined under that category. Charter services performed wholly in Jammu and Kashmir are treated as outside the taxable territory under the destination-based levy principle. Reverse-charge tax is inapplicable to spare-parts payments as goods and to repair services performed outside India. A CENVAT credit denial requires a reasoned order addressing invoices, evidence and eligibility; otherwise reconsideration is required. Extended limitation requires deliberate suppression with intent to evade, not mere non-payment or inaction.