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2013 (11) TMI 1500 - AT - Service TaxWaiver of pre-deposit of Service Tax - Commercial Training and Coaching Services - Exemption under Notification No.24/04-ST dated 10.09.2004 - Vocational training institute - aircraft maintenance engineer approved by D.G.C.A - Held that:- Applicant have been issuing certificates after completion of necessary training at their institute to candidates enrolled with them and the said certificate has been approved by the D.G.C.A. and qualify the candidates to sit for an examination conducted by DGCA to make them eligible to take employment as an aircraft maintenance engineer. We find that in denying the said benefit to the Applicant the reasoning of Ld. Adjudicating Authority that since the certificate issued by the Applicant would not directly entitle a candidate to seek employment or undertake self-employment, hence their institute could not be called as vocational institute - prima facie to qualify as vocational training institute, it is not necessary that the certificate issued to the candidate should lead directly to employment or self-employment. In these circumstances the Applicant could able to make out a prima facie case for total waiver of pre-deposit of dues adjudged. Accordingly all dues adjudged are waived and recovery thereof stayed during pendency of the Appeal - Following decision of M/s Indian Institute of Aircraft Engineering Versus Union of India & Ors [2013 (5) TMI 592 - DELHI HIGH COURT] - Stay granted.
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