2015 (2) TMI 970

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.... ORDER Per: P R Chandrasekharan: The appeal and stay application are directed against Order-in-Original No. 29/ST/SB/ 2011-12 dated 27/02/2012 passed by the Commissioner of Service Tax, Mumbai. 2. The appellant M/s. Global Vectra Helicorp Ltd. are engaged in providing helicopter chartering service mainly for corporate such as ONGC undertaking off-shore activities. The department was of the vie....

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....y are discharging service tax liability on the activity undertaken by them under sub-clause (zzzo) of Clause (105) of Section 65 of the Finance Act, 1994 under the category of 'Air Transport of Passenger' and the department is accepting the said classification. As per the contracts entered into with their clients, a copy of which was shown to us, in respect of ONGC, the service provided wa....

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....nt of the services. Thus, from the contracts entered into, it can be seen that the service rendered by them is transport of passengers by aircraft on a charter basis and they have been permitted by the DGCA to provide such services on a Non-Schedule Operator Permit (NSOP). He further submits that they have paid a sum of Rs. 37 crores as against the total demand of Rs. 67 crores and the same should....

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....y of vessels for off-shore mining to firms such as ONGC would come within the purview of 'Mining Service' or under the category of 'Supply of Tangible Goods Service'. In the facts of the said case, the hon'ble High Court held that the activity would come under the purview of 'Supply of Tangible Goods for Use'. Applying the same logic, in the present case also when the h....