Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2014 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 1865 - HC - Central ExciseCommercial coaching or training centre – u/s 65(27) – Notification No.33/2011-ST - Whether Flying Training Institutes providing training for obtaining Commercial Pilot License (CPL) and Aircraft Engineering Institutes for obtaining Basic Aircraft Maintenance Engineering License (BAMEL) come in the category of coaching centers as laid down in Section 65(27) of the Finance Act, 1994 and therefore assessable to service tax or not? HELD THAT:- No substantial question of law is emerging from the impugned order. The appeal is dismissed at the admission stage.
|