TMI Blog2014 (7) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... 69 - CESTAT, MUMBAI). As regards the Board's Circular No. 164/15/2012-ST dt. 28.8.2012, the same is in respect of the provisions of Section 66D of the Finance Act, 1994 which were not there during the period of dispute. Thus so far as the demand of service tax on the appellant's activity of providing flying training to the students is concerned, the appellant have not been able to establish prima facie case in their favour. Appellant have provided repair and maintenance service in respect of the aircrafts of the Govt of Tamil Nadu, and they have also provided ‘airport service' to the Govt of Tamil Nadu by making available their hangars for parking of the aircrafts and helicopters of the State Government against rental, these activities a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undertaking the repair of the aircrafts and helicopters of the Govt of Tamil Nadu would attract service tax as repair and maintenance service and the rental received by them for providing hangars for parking of the aircrafts helicopters owned by the Govt of Tamil and would attract service tax under the category of Airport Service . On this basis, a show cause notice dt. 22.10.2010 was issued to the appellant for demand of service tax amounting to ₹ 64,82,465/- for the period from 2005-06 to 2009-10 under proviso Section 73 (1) of the Finance Act, 1994 along with interest thereon under Section 75 ibid and also for imposition of penalty on them under Section 76, 77 and 78 ibid. 2. The above show cause notice was adjudicated by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Circular No.164/15/2012-ST dt. 28.8.2012 issued by the CBEC in respect of the provisions of section 66D of the Finance Act, 1994 wherein it has been clarified that the words recognized by law in Section 66D (1) (ii) would include such courses as are approved or recognized by any entity established under a central or state law including delegated legislation, for the purpose of granting recognition to any education course including Vocational Education Course; that the impugned order, therefore, is not correct; that appellant have a strong prima facie case in their favour and that in view of this, the requirement of predeposit of service tax demand, interest thereon and penalty may be waived for hearing of the appeal and recovery thereof ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot been able to make a prima facie case in their favour and has ordered predeposit; that the ratio of the judgement of the Tribunal in the case of Bombay Flying Club (supra) is squarely applicable to the facts of this case; that the appellant themselves had not disputed that they have provided taxable services of repair and maintenance and also taxable service of renting of hangars for parking the aircrafts and helicopters of the Govt of Tamil Nadu which are taxable services; that the appellant, therefore, do not have prima facie case in their favour and hence this is not a fit case for waiver from requirement of predeposit. 7. We have considered the submissions from both sides and perused the records. The period of dispute in this case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adu against rental, which is sought to be taxed as Airport Service . 8. With regard to the allegation that the appellant have been providing commercial training or coaching which is a taxable service under section 65 (105) (zzc) of the Finance Act without paying service tax, the appellant's defence is that they are not covered by the definition of commercial coaching or training centre as given in Section 65 (27) of the Finance Act, 1994. In terms of the definition of commercial training or coaching centre in Section 65 (27), the definition of commercial coaching or training centre excludes any institute or establishment which issues any certificate or diploma or degree or any educational qualification recognized by law for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we are prima facie of the view that the amount received for the services would attract service tax. 10. In view of the above discussion, we hold that appellant have not established a prima facie case in their favour. The Appellant, therefore, are directed to deposit an amount of ₹ 35,00,000/- (Rupees thirty five lakhs only) within 8 weeks from the date of this order. Compliance to be reported on 21.5.2014 . On deposit of this amount within the stipulated time, the requirement of predeposit of balance amount of service tax demand, interest thereon and penalty shall stand waived and recovery thereof stayed during pendency of the appeal. (Operative part of the order pronounced in open court on 19.03.2014) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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