https://www.taxtmi.com/caselaws?id=249937 The Tribunal found in favor of Revenue, upholding the taxability of services provided by Indian Airlines Ltd. (IAL) to Airline Allied Services Ltd. (AASL) under the Finance Act, 1994. It determined that IAL and AASL should be considered as separate entities based on the agreements specifying services and remuneration. The Tribunal also held that the extended period for the Show Cause Notice was justified due to IAL's wilful non-payment of tax. Despite acknowledging the financial hardship faced by the appellant, the Tribunal waived the pre-deposit requirement and stayed the collection of dues during the appeal's pendency. en-us Fri, 12 Oct 2012 00:00:00 +0530 Mon, 28 Jul 2014 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249937 The Tribunal found in favor of Revenue, upholding the taxability of services provided by Indian Airlines Ltd. (IAL) to Airline Allied Services Ltd. (AASL) under the Finance Act, 1994. It determined that IAL and AASL should be considered as separate entities based on the agreements specifying services and remuneration. The Tribunal also held that the extended period for the Show Cause Notice was justified due to IAL's wilful non-payment of tax. Despite acknowledging the financial hardship faced by the appellant, the Tribunal waived the pre-deposit requirement and stayed the collection of dues during the appeal's pendency. Case-Laws Service Tax Fri, 12 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249937