Tribunal Classifies Chartered Flights as 'Air Transport of Passengers Services,' Defines Service Tax Obligations.

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....Classification of service - providing chartered flights to various organization - to be classified under Transport of Passenger by Air Service or supply of tangible goods services? - reverse charge mechanism - The tribunal meticulously dissected the legal provisions, prior judgments, and definitions within the Finance Act and Civil Aviation Requirements to conclude that the services offered by the appellants fall under 'Air Transport of Passengers Services'. It rejected the classification under 'Supply of Tangible Goods Services' for several reasons, including the nature of charter operations and the regulatory framework governing non-scheduled air transport services.....