https://www.taxtmi.com/caselaws?id=450677 CESTAT Ahmedabad held that chartered flight services provided by aircraft operators constitute transport of passenger by air service, not supply of tangible goods service. The appellant, registered with DGCA as aircraft operator, provided non-scheduled air transport services for domestic journeys, satisfying conditions under Finance Act 1994. For pre-2010 period, activity was non-taxable. Regarding banking and financial services from abroad, since service tax was paid before show cause notice issuance, penalty was unsustainable. For charter aircraft hiring from foreign parties, reverse charge mechanism was inapplicable as aircraft wasn't located in India during entire usage period. Appeals allowed, impugned orders set aside. en-us Fri, 08 Mar 2024 00:00:00 +0530 Mon, 11 Mar 2024 06:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450677 CESTAT Ahmedabad held that chartered flight services provided by aircraft operators constitute transport of passenger by air service, not supply of tangible goods service. The appellant, registered with DGCA as aircraft operator, provided non-scheduled air transport services for domestic journeys, satisfying conditions under Finance Act 1994. For pre-2010 period, activity was non-taxable. Regarding banking and financial services from abroad, since service tax was paid before show cause notice issuance, penalty was unsustainable. For charter aircraft hiring from foreign parties, reverse charge mechanism was inapplicable as aircraft wasn't located in India during entire usage period. Appeals allowed, impugned orders set aside. Case-Laws Service Tax Fri, 08 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450677