https://www.taxtmi.com/caselaws?id=797198 Supply of Tangible Goods Service applies where an aircraft lessor retains legal possession and effective control, including operational responsibility, use rights when the lessee is not using the aircraft, trip-wise redelivery, and termination rights. Taxable value cannot include unrelated "other collections" absent an alleged and established nexus with the aircraft lease. Receipts already subjected to a demand against a related concern cannot be taxed again on the same transaction. The extended limitation period requires a fresh positive act of suppression or intent to evade tax; absent these elements, only the normal period applies. Penalties for fraud, collusion, wilful misstatement, or suppression are not sustainable where those elements are unproved and reasonable cause exists. en-us Mon, 17 Aug 2026 00:00:00 +0530 Wed, 19 Aug 2026 08:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797198 Supply of Tangible Goods Service applies where an aircraft lessor retains legal possession and effective control, including operational responsibility, use rights when the lessee is not using the aircraft, trip-wise redelivery, and termination rights. Taxable value cannot include unrelated "other collections" absent an alleged and established nexus with the aircraft lease. Receipts already subjected to a demand against a related concern cannot be taxed again on the same transaction. The extended limitation period requires a fresh positive act of suppression or intent to evade tax; absent these elements, only the normal period applies. Penalties for fraud, collusion, wilful misstatement, or suppression are not sustainable where those elements are unproved and reasonable cause exists. Case-Laws Service Tax Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797198