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    <title>2024 (11) TMI 1541 - CESTAT MUMBAI</title>
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    <description>CESTAT allowed the appeal and set aside the impugned order. The Tribunal held payments for flight operations (Apr 2010-Mar 2014) constituted &quot;transport of persons by air&quot; despite contracts or payment by corporate entities, so they could not be recharacterised as supply of tangible goods or other services. The tax demands (Oct 2009-June 2012 and thereafter) and related penalties lacked legal foundation and were unsustainable; the differential tax and penalty were quashed.</description>
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    <pubDate>Thu, 28 Nov 2024 00:00:00 +0530</pubDate>
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      <description>CESTAT allowed the appeal and set aside the impugned order. The Tribunal held payments for flight operations (Apr 2010-Mar 2014) constituted &quot;transport of persons by air&quot; despite contracts or payment by corporate entities, so they could not be recharacterised as supply of tangible goods or other services. The tax demands (Oct 2009-June 2012 and thereafter) and related penalties lacked legal foundation and were unsustainable; the differential tax and penalty were quashed.</description>
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      <pubDate>Thu, 28 Nov 2024 00:00:00 +0530</pubDate>
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