Expenses for overseas film shooting treated as services availed outside India, so no reverse charge service tax liability; cenvat reversals and penalt...
Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals all...
The Tribunal considered whether Route Navigation Facility Charges (RNFC) and Terminal Navigation Landing Charges (TNLC) are taxable services under sub-clause (zzm) of section 65(105). It held RNFC is not exigible because the service is rendered en route across the route and not confined to the airport/civil enclave, so service tax does not apply. It held TNLC exigible because the service is provided during the landing phase within the airport/civil enclave and charged per aircraft. Miscellaneous receipts were found not to be provision of service and demands under that head were set aside. The show cause notice was held within the limitation period.
The Tribunal considered whether Route Navigation Facility Charges (RNFC) and Terminal Navigation Landing Charges (TNLC) are taxable services under sub-clause (zzm) of section 65(105). It held RNFC is not exigible because the service is rendered en route across the route and not confined to the airport/civil enclave, so service tax does not apply. It held TNLC exigible because the service is provided during the landing phase within the airport/civil enclave and charged per aircraft. Miscellaneous receipts were found not to be provision of service and demands under that head were set aside. The show cause notice was held within the limitation period.
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