Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
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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