Appellant was providing helicopters to State Government for transportation of their personnel as and when required and for this purpose it was required to keep helicopters in readiness at particular places, maintain same and also provide qualified and experienced crew for their operation and maintenance.
Expenses on fuel, maintenance, parking, etc., were to be borne by appellant and it was to receive certain minimum fixed monthly charges on account of certain minimum flying hours per calendar month, in addition to remuneration on per hour basis during period when helicopters had been operated for transportation.
Whether service provided by appellant would be classified under category of ‘Supply of tangible goods service’ – Held, yes
Citation: [2018] 94 taxmann.com 9 (New Delhi – CESTAT)