https://www.taxtmi.com/caselaws?id=758219 The CESTAT Chennai dismissed departmental appeals against an in-flight catering service provider. The tribunal held that appeals involving less than Rs.50 lakhs each fall within monetary limits and should be considered individually rather than clubbed together to determine appealability. On classification, the tribunal ruled that in-flight catering services do not constitute "Airport Services" under Section 65(105)(zzm) of Finance Act, 1944, as the respondent was not authorized by Airport Authority. The services, though provided inside airport premises, were specifically for airlines and fell outside the statutory definition of airport services for the pre-July 2012 period. en-us Thu, 05 Sep 2024 00:00:00 +0530 Mon, 09 Sep 2024 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758219 The CESTAT Chennai dismissed departmental appeals against an in-flight catering service provider. The tribunal held that appeals involving less than Rs.50 lakhs each fall within monetary limits and should be considered individually rather than clubbed together to determine appealability. On classification, the tribunal ruled that in-flight catering services do not constitute "Airport Services" under Section 65(105)(zzm) of Finance Act, 1944, as the respondent was not authorized by Airport Authority. The services, though provided inside airport premises, were specifically for airlines and fell outside the statutory definition of airport services for the pre-July 2012 period. Case-Laws Service Tax Thu, 05 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758219