Helicopters Hire services Amount to ‘Supply of Tangible Goods Service’

M/s Escorts Limited Vs CST (CESTAT Delhi)

It is not in dispute that the appellant is in possession of permit to operate ‘Non-scheduled Air Transport Services and have been permitted to use Bell-407 helicopter with the sitting capacity of six persons. The permit further stipulate that it is for passenger services and has been renewed from time to time. As per the practice adopted by the appellant, the aircraft is made available under charter hire as per the terms and conditions attached to the invoice issued in favour of the organisation hiring the aircraft. We ha

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