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Tribunal Rules No Service Tax on Dry Leasing; Delhi Unit Complied, Raipur Notice Lacks Jurisdiction.
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....Non-payment of service tax - aviation services - The Tribunal acknowledged that the appellant's Delhi unit had discharged its service tax liability for chartering aircraft and dry leasing arrangements. It observed that the income shown in the returns and balance sheets represented two separate activities, one being the supply of tangible goods by chartering aircraft and the other being dry leasing arrangements. The Tribunal concluded that the income from dry leasing arrangements, considered a deemed sale under Article 366(29A) of the Constitution, was excluded from the scope of service tax. - The Tribunal found merit in the appellant's argument regarding the vagueness of the show cause notice. - The Tribunal agreed with the appellant's cont.........