https://www.taxtmi.com/caselaws?id=463186 Analysis addresses classification of services for service tax: air transportation of passengers by an aircraft operator constitutes a taxable passenger transport service rather than a supply of tangible goods for use or a port/STGU omnibus service, and is not a time charter, lease, or hire. The operative effect is that charges tied to completed voyages/flying hours are taxable as passenger air transport services and prior service tax paid on such air transport services covers the liability, negating any requirement for appropriation or recharacterisation of the amounts paid. en-us Thu, 02 May 2024 00:00:00 +0530 Thu, 15 Jan 2026 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463186 Analysis addresses classification of services for service tax: air transportation of passengers by an aircraft operator constitutes a taxable passenger transport service rather than a supply of tangible goods for use or a port/STGU omnibus service, and is not a time charter, lease, or hire. The operative effect is that charges tied to completed voyages/flying hours are taxable as passenger air transport services and prior service tax paid on such air transport services covers the liability, negating any requirement for appropriation or recharacterisation of the amounts paid. Case-Laws Service Tax Thu, 02 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463186