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2014 (7) TMI 364 - AT - Service TaxWaiver of pre deposit - Demand of service tax - Service of imparting flying training - appellant impart training to the students in take off, landing, flying, handling aircrafts and ground examinations and prepare them for the examination conducted by the DGCA for the issue of private pilot licence, commercial pilot license etc - Held that:- Prima facie of the view that appellant are covered by the definition of "commercial training or coaching centre" under Section 65 (27). We find that same prima facie has been taken by the Bombay Bench in the case of Bombay Flying Club Vs CST Mumbai (2012 (7) TMI 669 - CESTAT, MUMBAI). As regards the Board's Circular No. 164/15/2012-ST dt. 28.8.2012, the same is in respect of the provisions of Section 66D of the Finance Act, 1994 which were not there during the period of dispute. Thus so far as the demand of service tax on the appellant's activity of providing flying training to the students is concerned, the appellant have not been able to establish prima facie case in their favour. Appellant have provided repair and maintenance service in respect of the aircrafts of the Govt of Tamil Nadu, and they have also provided ‘airport service' to the Govt of Tamil Nadu by making available their hangars for parking of the aircrafts and helicopters of the State Government against rental, these activities are not denied by the appellant and we are prima facie of the view that the amount received for the services would attract service tax. - stay granted partly.
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