Helicopter given on hire with pilot & engineering crew was liable to ST as supply of tangible goods service

GST/Service Tax : Where assessee held a permit issued by Director General of Civil Aviation, New Delhi to operate 'Non-Scheduled Air Transport (passenger/cargo/charter)' and it gave its complete helicopter on hire to various entities for their use and supplied along with pilot and necessary engineering crew to operate helicopter, services provided by assessee would fall under category of 'supply of tangible goods service' under section 65(105)(zzzzj) and not under category of 'transportation of

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