https://www.taxtmi.com/caselaws?id=220556 The Tribunal upheld the classification of the appellant's services as supply of tangible goods, requiring a pre-deposit of Rs.35 lakhs while granting a stay on the balance amount recovery pending the appeal, subject to compliance. The appellant's argument that their services should be taxed under the category of transport of passengers by air service was rejected, with the Tribunal emphasizing the focus on chartering aircraft for specific purposes based on usage and distance, not passenger count. The Tribunal highlighted the absence of passenger-related activities and the appellant retaining possession and control of the aircraft during usage as factors supporting the tangible goods service classification. en-us Mon, 29 Oct 2012 00:00:00 +0530 Tue, 14 May 2013 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220556 The Tribunal upheld the classification of the appellant's services as supply of tangible goods, requiring a pre-deposit of Rs.35 lakhs while granting a stay on the balance amount recovery pending the appeal, subject to compliance. The appellant's argument that their services should be taxed under the category of transport of passengers by air service was rejected, with the Tribunal emphasizing the focus on chartering aircraft for specific purposes based on usage and distance, not passenger count. The Tribunal highlighted the absence of passenger-related activities and the appellant retaining possession and control of the aircraft during usage as factors supporting the tangible goods service classification. Case-Laws Service Tax Mon, 29 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220556