Air transport services to public at large on payment of published tariff not includible in non-scheduled (passenger) services

East India Hotels Ltd. Vs Commissioner of Customs (Delhi High Court) Delhi High Court held that non-scheduled (passenger services) as defined under clause (b) of explanation to Condition no. 104 of notification no. 21/2022-CUS, as amended by notification no. 61/2007-CUS, doesn’t include providing air transport services to public at large on payment of published tariff. Facts- The appellant (East India Hotels Limited) has filed the present appeal impugning an order passed by the Custom, Excise and Service Tax Appellate Tribunal. The learned Tribunal did not accept that the appellant had compl...