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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
Binu Tamta, J, P.V. Subba Rao, Technical Member
M/s Delmos Aviation Private Limited – Appellant
Versus
The Principal Commissioner of Central Goods & Service Tax – Respondent
| Table of Content |
|---|
| 1. nature of the agreements and transactions observed. (Para 2 , 3 , 4 , 6) |
| 2. arguments presented by the appellant and the revenue. (Para 9 , 10) |
| 3. clarification on actual business practices versus formal agreements. (Para 12 , 18) |
| 4. final consideration of applicable legal definitions for services. (Para 20 , 24) |
| 5. conclusion reflecting on service exemption. (Para 30 , 31) |
P.V. SUBBA RAO
M/s. Delmos Aviation Pvt. Ltd., the appellant filed this appeal to assail the order dated 16.5.2019, impugned order passed by the Commissioner deciding the proposals made in the show cause notice dated 21.10.2015, SCN I covering the period 2010-2011 to 2014-2015 and in the show cause notice dated 12.4. 2018, SCN II covering the period 2015-2016 to 2017-18 and confirmed demands of service tax with interest and penalties. The details are as follows:
2. The undisputed facts of the case are that Aeroflot, a Russian airlines in the business of transporting passengers and cargo by air, appointed the appellant as it‘s sole selling agent in India, Nepal, Bangladesh and Sri Lanka for export of cargo and entered into a General Sales and Service Agent (GSSA) agreement. Some part of this agreement
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