https://www.taxtmi.com/caselaws?id=471888 Pre-notice reversal of irregular CENVAT credit with interest resulted in appropriation of the amounts and removal of the related penalty under the statutory payment mechanism. Dry aircraft leases were not taxable under reverse charge as supply of tangible goods where the lessee received exclusive legal possession, operational control, and the right to use the aircraft, while overseas lessors retained no effective control. Non-scheduled passenger charter operations before 1 July 2010 were treated as passenger air transport rather than taxable supply of tangible goods. Aircraft repair and maintenance liability could not be imposed on an entity that did not render the service where the actual provider had already paid service tax, preventing double taxation. en-us Fri, 14 Jun 2024 00:00:00 +0530 Tue, 22 Sep 2026 13:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471888 Pre-notice reversal of irregular CENVAT credit with interest resulted in appropriation of the amounts and removal of the related penalty under the statutory payment mechanism. Dry aircraft leases were not taxable under reverse charge as supply of tangible goods where the lessee received exclusive legal possession, operational control, and the right to use the aircraft, while overseas lessors retained no effective control. Non-scheduled passenger charter operations before 1 July 2010 were treated as passenger air transport rather than taxable supply of tangible goods. Aircraft repair and maintenance liability could not be imposed on an entity that did not render the service where the actual provider had already paid service tax, preventing double taxation. Case-Laws Service Tax Fri, 14 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471888