Whether profits of the assessees from providing technical services to other airlines is covered by Articles 8(1) and 8(4) of the DTAA between India and Germany, and by Articles 8(1) and 8(3) of the DTAA between India and Netherlands.

Service Tax: Clearly, as there is no representational right conferred by AAI on the petitioners, the OMDA cannot constitute a franchise in terms of Section 65(47) of the Finance Act. Further as no service is being provided by AAI to the petitioners, there cannot be said to be any taxable service in terms of section 65(105) (zze).

The policy on units in SEZs carrying on recycling of plastic scrap or waste dated 17.9.2013 (No. C.6/10/2009-SEZ) issued by respondent No.1 and conditions in the letter of extension (LOA) issued by respondent No.3 to each of the petitioner which are based on the impugned Policy and/or contrary to the provisions of The Special Economic Zones Act,2005 or The Special Economic Zones Rules, 2006 are hereby quashed and set aside