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2015 (2) TMI 140 - CESTAT NEW DELHIComposite service tax demand - assessee had conducted training programmes to impart and promote Advancement and diffusion of knowledge in the field of Aerospace, Aviation Science, Aircraft engineering, technology and evaluation of Aeronautical Profession - Held that:- Delhi High Court in Indian Institute of Aircraft Engineering v. Union of India reported in [2013 (5) TMI 592 - DELHI HIGH COURT] has declared that aircraft maintenance engineering training, a course approved by the DGCA and imparted by aircraft Training Institutes does not fall within the ambit of “commercial coaching or training”; and no taxable service is thus provided. In the light of this decision, the liability of the petitioner assessed by the main adjudication order, as confirmed by the Commissioner (Appeals), is to that extent unsustainable and is declared inoperative. The service tax due and assessable on the consideration received towards fees on the appellant providing a study centre for the Janaardan Rai Nagar Rajasthan Vidapeeth, Udaipur, Rajasthan, is however taxable as “commercial coaching or training” service, but has not been separately determined. We therefore remit the matter to the Additional Commissioner, Central Excise, Bhopal for computation of the tax liability on the consideration received on operation of the study centre. - Decided partly in favour of assessee.
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