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2019 (5) TMI 267 - AT - Service TaxTaxability - providing flying training to candidate for obtaining commercial pilot license - taxable under the head Commercial Training And Coaching Services or otherwise? - HELD THAT:- Such training provided by the appellant has been held non-taxable in the various judgments by Courts/Tribunal. Reliance placed in the case of M/S INDIAN INSTITUTE OF AIRCRAFT ENGINEERING VERSUS UNION OF INDIA & ORS [2013 (5) TMI 592 - DELHI HIGH COURT], where it was held that Section 65(27) excluded from the domain of commercial training or coaching centers, training centers or establishments issuing any certificate or diploma or degree or any educational qualification recognized by law. Holding the petitioner to be assessable to Service tax is contrary to section 65(27) and the notification dated 25/04/2011. Service not leviable to Service Tax under the category of Commercial training or coaching services - appeal allowed - decided in favor of appellant.
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