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2013 (9) TMI 667 - CESTAT AHMEDABADSupply of Tangible Goods - Commercial Training or Coaching Services - Maintenance and Repair services - Stay - Held that:- The particular issue of certificate issued by a flying club can be recognised or not was within the ambit of the DGCA as per the Indian Aircraft Acts and Rules made there unde - the issue needed to be examined in depth which can be done only at the time of final disposal of appeal - The certificate was recognised by the DGCA for allowing the candidate/ student to appear for the examination of Commercial Pilot License - schedule 2, Section-A, of the schedule annexed to Indian Aircraft Rules, which are prescribed under the provisions of Indian Aircraft Act - sub-rule 2 in the said schedule which talks about flying experience and more specifically to clause (a) - the evidence which was required for granting of Commercial Pilot License by DGCA, was a certificate to be given by an appropriate authority specified in sub-rule 4 of Rule 67A - the appellant was granted license by the DGCA under the specific Rule for training and issuing such certificate - the said licenses were being validated time to time and one of the most important clauses was that the flying experience certified by the appellant would be considered had been acquired by the pupil pilot for issue of Commercial Pilot License in accordance with Aircraft Acts and Rules made thereunder. Waiver of Pre-deposit - appellant had made out a case for the waiver of pre-deposit of the balance amounts involved in this case - stay granted.
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