https://www.taxtmi.com/caselaws?id=752148 The CESTAT New Delhi allowed the appeal, setting aside the service tax demand. The tribunal held that dry leasing of aircraft constitutes deemed sale under Article 366(29A) of the Constitution, thus excluded from service tax under relevant provisions. The Raipur Commissionerate lacked territorial jurisdiction to issue show cause notice for services provided by the Delhi unit. The tribunal found no suppression of facts as the appellant regularly filed returns and maintained proper documentation, with tax already discharged by the Delhi unit. The extended limitation period was wrongly invoked, and the entire demand was barred by limitation. en-us Fri, 03 May 2024 00:00:00 +0530 Sat, 04 May 2024 07:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752148 The CESTAT New Delhi allowed the appeal, setting aside the service tax demand. The tribunal held that dry leasing of aircraft constitutes deemed sale under Article 366(29A) of the Constitution, thus excluded from service tax under relevant provisions. The Raipur Commissionerate lacked territorial jurisdiction to issue show cause notice for services provided by the Delhi unit. The tribunal found no suppression of facts as the appellant regularly filed returns and maintained proper documentation, with tax already discharged by the Delhi unit. The extended limitation period was wrongly invoked, and the entire demand was barred by limitation. Case-Laws Service Tax Fri, 03 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752148