Hiring of aircrafts by cargo companies prima facie is not ‘Supply of Tangible Goods for Use’ services

CESTAT, CHENNAI BENCH Blue Dart Aviation Ltd. versus Commissioner of Service Tax, Chennai STAY ORDER NO. 281 of 2012 MISC. ORDER NO. 284 OF 2012 APPLICATION NOS. ST/STAY/121/2011 & ST/MISC./759/2011 APPEAL NO. ST/186 of 2011 MAY  4, 2012 ORDER Ms. Archana Wadhwa, Judicial Member The prayer in the application is to dispense with the condition of pre-deposit of service tax of Rs. 1,53,13,956/- confirmed against the applicants for the period May 2008 to Oct. 2008 and penalties imposed under various Sections of Finance Act, 1994. 2. As per the facts on record, the appellants...