https://www.taxtmi.com/caselaws?id=236749 The tribunal ruled in favor of the appellant, determining that the hiring of aircraft for cargo services did not fall under the definition of "taxable service" for service tax purposes. The interpretation of "effective control" was pivotal, with the tribunal finding that the appellant exercised sufficient control over the aircraft, leading to the conclusion that the transaction did not align with taxable service criteria. Despite citing a previous Stay Order, the tribunal conducted an independent assessment, ultimately granting the waiver and stay requested by the appellant based on their own analysis and reasoning. en-us Wed, 02 Jan 2013 00:00:00 +0530 Wed, 09 Jul 2014 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236749 The tribunal ruled in favor of the appellant, determining that the hiring of aircraft for cargo services did not fall under the definition of "taxable service" for service tax purposes. The interpretation of "effective control" was pivotal, with the tribunal finding that the appellant exercised sufficient control over the aircraft, leading to the conclusion that the transaction did not align with taxable service criteria. Despite citing a previous Stay Order, the tribunal conducted an independent assessment, ultimately granting the waiver and stay requested by the appellant based on their own analysis and reasoning. Case-Laws Service Tax Wed, 02 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236749