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2010 (2) TMI 642 - AAR - Service TaxAdvance Ruling – Service tax liability – Classification - Commercial training and coaching center or Vocational training institute - Whether CFTI can be considered as an institute imparting training which is specifically excluded from the definition of ‘Commercial coaching and training centre’ as defined under Section 65(27) of the Finance Act, as an establishment which issues a certificate recognized by law for the time being in force - CFTI has been approved by the Directorate General of Civil Aviation (DGCA) as a Type Rating Training Organization (TRTO) for the enhancement of the skill and knowledge of trainees - It is based on the results of these examinations and fulfillment of other prescribed conditions that the DGCA would endorse the type rating of aircraft in the licence of the trainee pilots - In the present circumstances therefore the Certificate of Course Completion issued by CFTI cannot said to be a certificate which is recognized by law for the time being in force Regarding vocational training institute - Course Completion Certificate issued by CFTI cannot be said to be recognized by law for the time being in force - On perusal of these formats it is noticed that these are required to be certified by a DGCA approved examiner and not by the training institute unless the institute itself is designated as an approved Examiner CFTI cannot be considered as an institute or establishment which is specifically excluded from the definition of “commercial coaching and training centre” under clause (27) of Section 65 of the Finance Act. 1994 - CFTI cannot be considered as a “vocational training institute” for the purpose of exemption from service tax under the category of “commercial training and coaching service” in terms of Notification No. 24/2004-ST dated. 10.09.2004 - Accordingly Ruling is given
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