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2024 (1) TMI 642 - AT - Service TaxExemption from Service Tax - Commercial Training and Coaching Centre Services and Airport Service - providing training for flying aircraft to the pilot trainees - providing Landing and Parking Services to the other aircrafts which land in the premises of the institute - HELD THAT:- The Hon’ble High Court of Delhi in the case of M/S INDIAN INSTITUTE OF AIRCRAFT ENGINEERING VERSUS UNION OF INDIA & ORS [2013 (5) TMI 592 - DELHI HIGH COURT] has 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. Thus, the issue is fairly settled in favour of the appellants. Therefore, we hold that the training imparted by the HICA is not exigible to service tax. Accordingly, the demands raised on “Commercial Training and Coaching Centre Services” rendered by the appellants are not sustainable. The demand on “Airport Services” is within the exemption limit. The appeal is partly allowed by dropping the demand as far as “Commercial Training and Coaching Centre Services” is concerned.
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