service tax on charter of aircraft

This query is : Resolved 

24 August 2009 Dear Sir

pls explain me whether service tax is applicable on charter of airplanes and helicopters. under which provision and chapter.

Thanks

24 August 2009 The same maybe examined under supply of tangible goods where the possession and control of the same are not provided.

24 August 2009 Yes, It should come under ST net


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