2010 (9) TMI 327

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....nbsp;    Shri Tarun Gulati, Advocate, for the Appellant. Shri S.R. Meena, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - Learned Counsel submits that excess baggage carried by the passengers by aircraft shall not come within the purview of taxable service provided to any person by air craft operator in relation to transport of goods by aircraft under Sectio....

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....aircraft. The definition of the term "aircraft" appears in Section 65(3a) of the said Act. Passenger aircraft is not excluded. The meaning of the "goods" is assigned from the term "sale" used in Sale of Goods Act, 1930. Such adoption is made in terms of Section 65(50) of the Finance Act, 1994. We do appreciate at this stage that the goods are tangible as defined by the above Act and carried by air....