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2023 (9) TMI 17 - CESTAT KOLKATAClassification of services - commercial training and coaching services - service of training on aircraft maintenance to candidates enrolled with the institute - vocational training institute - N/N. 24/04-ST dated 10.09.2004 - HELD THAT:- During the impugned period the ‘commercial training and coaching services’ was exempted from payment of service tax by way of Notification No.24/2004-ST dated 10.09.2004 being a vocational training institute. The said issue has been examined by the Hon’ble Delhi High Court in the case of M/S INDIAN INSTITUTE OF AIRCRAFT ENGINEERING VERSUS UNION OF INDIA & ORS [2013 (5) TMI 592 - DELHI HIGH COURT], wherein the Hon’ble High Court has quashed the instruction No.137/132-2010-ST dated 11.05.2011 holding that merely because the certificate issued by the institute does not lead to an employment directly, but another examination is required to be cleared for getting employment, would not lead to the conclusion that the institute imparting such training is not vocational training institute. In this case, the appellant has been issuing certificates after completion of necessary training at their institute to candidates enrolled with them and the said certificates has been approved by DGCA which qualify the candidates to sit for an examination conducted by DGCA to make them eligible to take employment as aircraft maintenance engineers. The appellant’s institute is a vocational training institute, therefore, the services rendered by the appellant are exempt from payment of service tax in terms of Notification No.24/2004-ST dated 10.09.2004. The appellant is not liable to pay service tax - the impugned order set aside - appeal allowed.
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