2016 (3) TMI 905

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.... disposed of today, by this order. 2. By the adjudication order dated 23.11.2012 ld. Additional Commissioner of Service Tax, New Delhi confirmed service tax demand of Rs. 56,06,254/- along with interest and penalty as specified in the order on the conclusion that the appellant had provided supply of tangible goods for use, a taxable service during 16.5.2008 to 31.10.2009. 3. Aggrieved thereby ,the appellant preferred an appeal which was rejected by the order dated 16.8.2013 (impugned order) passed by the ld. Commissioner, Central Excise (Appeals), Delhi-IV. 4. The appellant's helicopters were supplied to several charter parties such as Air Charter Services P. Ltd. , Aviation India, Red Sparrow Aviation P. Ltd. and Silverlines Aviation Pv....

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....gers, to the appellant. On true and fair construction of the provisions of Section 65(105) (zzzzj), services provided by the appellant do not fall within the ambit of supply of tangible goods for use, is the contention. 7. Ld. Counsel for the petitioner relies on the interim order passed by the Division Bench Mesco Airlines Ltd. vs. C.S.T., New Delhi - 2013 (31) STR 364 (Tri-Del.). In para 6.1 of the said interim order, the ld. Tribunal prima facie analyzed the charter agreement concerned in that appeal and observed that since the appellant was providing services to the State Govt. for transporting personnel as and when required and the assessee received consideration therefor; the agreements were termed as charter agreements; and are esse....