Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 627 - AT - Service TaxWaiver of pre deposit - Penalty u/s 78 - Commercial training or coaching service - imparting training, licensing and conducting examination for candicates intending to fly Helicopter. - Held that:- An educational qualification recognized by law will not cease to be recognized by law merely because for practicing in the field to which the qualification relates, a further examination held by a body regulating that field of practice is to be taken. Immediate instance can be given of the qualification in the field of law. Though by amendment of the recent years, the right to practice law on the basis of the said qualification has been made subject to clearing/passing a Bar Exam to be held by the Bar Council of India, the same does not make the qualification of law not recognized by law. The recognition accorded by the Act, Rules and CAR supra to the Course Completion Certificate issued by the Institutes as the petitioner cannot be withered away or ignored merely because the same does not automatically allow the holder of such qualification to certify the repair, maintenance or airworthiness of an aircraft and for which authorization a further examination to be conducted by the DGCA has to be passed/cleared. Decision of the Hon’ble High Court of Delhi is clearly applicable to the facts of this case. - Following decision of Indian Institute of Aircraft Engineering [2013 (5) TMI 592 - DELHI HIGH COURT] - Stay granted.
|