2023 (5) TMI 394

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....EMBER (TECHNICAL) None for the Appellant 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/- und....

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....ring for the Department that the matter is covered by the various decisions 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,....

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....t believed that the services provided would fall under the category of "transportation 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....

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....lant had supplied aircraft/helicopter belonging to the appellant to various entities on the 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 ....