Case Law Details
Pawan Hans Limited Vs Commissioner of Trade & Taxes (Delhi High Court)
The appellant states that it is in the business of chartering helicopters and has entered into agreements with various State Government and public sector entities for hiring of its helicopters.
According to the VAT authorities, the agreements entail transfer of the right to use and therefore, the consideration would be taxable under the Delhi Value Added Tax Act, 2004.
Tarun Gulati, learned senior counsel appearing for the appellant submits that the helicopters continue to be in possession and control of the appellant. The pilots manning the said aircraft are under rolls of the appellant. Further, the maintenance of the helicopters is also done by the appellant.
He also submits that the appellant was registered with the Service Tax Authority for rendering the service of “Supply of Tangible Goods for Use Services”. And, has duly paid the Service Tax as chargeable under the Finance Act, 1994.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
