https://www.taxtmi.com/caselaws?id=446325 CESTAT NEW DELHI held that aircraft chartering services charged on hourly basis constitute supply of tangible goods services, taxable since 16.05.2008, not transportation of passengers by air service. However, the tribunal allowed the appeal finding the show cause notice dated 18.06.2013 was time-barred as extended limitation period was wrongly invoked. The appellant had bonafide belief their services were non-taxable transportation services before 01.07.2010 and regularly discharged tax liability thereafter. Department failed to prove malafide intent for tax evasion. Entire demand was set aside due to limitation, and penalty was not imposed. en-us Thu, 30 Nov 2023 00:00:00 +0530 Thu, 30 Nov 2023 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446325 CESTAT NEW DELHI held that aircraft chartering services charged on hourly basis constitute supply of tangible goods services, taxable since 16.05.2008, not transportation of passengers by air service. However, the tribunal allowed the appeal finding the show cause notice dated 18.06.2013 was time-barred as extended limitation period was wrongly invoked. The appellant had bonafide belief their services were non-taxable transportation services before 01.07.2010 and regularly discharged tax liability thereafter. Department failed to prove malafide intent for tax evasion. Entire demand was set aside due to limitation, and penalty was not imposed. Case-Laws Service Tax Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446325