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M/S Adani Port & Special Economic Zone ... vs Commissioner Of Service Tax, Ahmedabad on

class other than- (A) First class; or (B) An air-conditioned coach; (iii) Metro, monorail or tramway; (iv) Inland waterways; (v) Public transport, other than ... passengers, with or without accompanies belongings by- (i) Air, embarking from or terminating in an airport located in the State of Arunachal Pradesh, Assam, Manipur

from 2 buses ferrying passengers between the aircraft and the terminal. On 24.05.2015, officers of Air Intelligence Unit (AIU) intercepted a passenger Shri Salim Melathu ... deposited 8 kg of gold under the seat of a passenger ferry coach. Search of other passenger ferry buses resulted in recovery and seizure

class other than- (A) First class; or (B) An airconditioned coach; (iii) Metro, monorail or tramway; (iv) Inland waterways; (v) Public transport, other than predominantly ... passengers, with or without accompanies belongings by- (i) Air, embarking from or terminating in an airport located in the State of Arunachal Pradesh, Assam, Manipur

relation to a vessel or goods' was omitted. The terminal charges were received by the appellant from Indian Railways for the services which they ... belongings, by railways in - (A) First class; or (B) An air conditioned coach 2. Services by way of transportation of goods by railways

defined as cleaning, including, specialized cleaning services, such as, disinfecting, ex-terminating or sterilizing of objects or premises of (i) Commercial or industrial building ... Refreshments & Enterprises Pvt. Ltd. and Others (supra) held that the railway coaches or rolling stock of the railways meant for transport and cannot

such railway coaches will be considered as cleaning of commercial premises. The coaches are rolling stock of railways. They are for transport mode and cannot ... defined as cleaning, including, specialized cleaning services, such as, disinfecting, ex-terminating or sterilizing of objects or premises of (i) Commercial or industrial building

such railway coaches will be considered as cleaning of commercial premises. The coaches are rolling stock of railways. They are for transport mode and cannot ... defined as cleaning, including, specialized cleaning services, such as, disinfecting, ex-terminating or sterilizing of objects or premises of (i) Commercial or industrial building

M/S Kpmg vs Cce, New Delhi on 2 April, 2013 IN THE CUSTOMS, EXCISE

M/S.Greater Noida Industrial ... vs Cce & St, Noida on 28 August, 2014 IN