2023 (5) TMI 394

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....ppellant Shri Harsh Vardhan, Authorized Representative for the Department ORDER M/s. Trans Bharat Aviation Pvt. Ltd. [the appellant] has assailed the order dated 02.08.2016 passed by the Principal Commissioner of Service Tax, Delhi [the Principal Commissioner]. This order: (i) Confirms the demand of service tax amounting to Rs. 2,45,50,030/- under the taxable category of 'supply of tangible ....

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....sions of this Tribunal in Global Vectra Helicorp Ltd. v/s. Commissioner of Service Tax, Mumbai [2016 (42)S.T.R. 118 (Tri. Mumbai)], M/s. EIH Ltd. v/s. Commissioner of Central Excise, Delhi-I [2019 (24) GSTL 592 (Tri-Delhi)] and M/s. Chimes Aviation Pvt. Ltd. v/s. Commissioner, Service Tax, New Delhi-II [2022 (1) TMI 1016-CESTAT, New Delhi]. List on May 03, 2023. It is made clear that the matter wo....

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....sportation of passengers by air" [TPA] under which it discharged with service liability. 6. The issue involved in this appeal is as to whether the service provided by the appellant would fall under TPA or STG category. This issue has been considered and decided by a Division Bench of this Tribunal in Chimes Aviation Pvt. Ltd. and it has been held that the appellant therein had provided STG servic....

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....terms and conditions mutually agreed upon and while providing the helicopter/aircraft on charter the appellant had provided its own pilot and other flying staff and kept the effective control and possession over the said helicopter/aircraft with itself. It is for this reason that the services provided were categorized under STG w.e.f. 16.05.2008, which also continued to remain taxable w.e.f. 01.07....