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2014 (5) TMI 955 - HC - Service TaxCommercial Training or Coaching Services - Whether, the respondent is liable to service Tax on Flying Training Institute and Aircraft Engineering Institutes under Commercial Training or Coaching Services - Held that:- A similar issue arose before the Delhi High Court in Indian Institute of Aircraft Engineering [2013 (5) TMI 592 - DELHI HIGH COURT] wherein it was held that, the certificate/training/qualification offered by approved Institutes, has by the Act, Rules and the CAR been conferred some value in the eyes of law, even if it be only for the purpose of eligibility for obtaining ultimate licence/approval for certifying repair/maintenance/airworthiness of aircrafts. The Act, Rules and CAR distinguish an approved Institute from an unapproved one and a successful candidate from an approved institute would be entitled to enforce the right, conferred on him by the Act, Rules and CAR, to one year relaxation against the DGCA in a Court of law. The inference can only be one, that the Course Completion Certificate/training offered by such Institutes is recognized by law. Revenue has not been able to persuade the Court to take a different view. The appeal filed by the revenue will not hence, give rise to any substantial questions of law. - Decided against Revenue.
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