TMI Blog2014 (12) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... ualification has been made subject to clearing/passing a Bar Exam to be held by the Bar Council of India, the same does not make the qualification of law not recognized by law. The recognition accorded by the Act, Rules and CAR supra to the Course Completion Certificate issued by the Institutes as the petitioner cannot be withered away or ignored merely because the same does not automatically allow the holder of such qualification to certify the repair, maintenance or airworthiness of an aircraft and for which authorization a further examination to be conducted by the DGCA has to be passed/cleared. Decision of the Hon’ble High Court of Delhi is clearly applicable to the facts of this case. - Following decision of Indian Institute of Airc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usion clause of the definition of commercial training or coaching centre. Thereafter proceedings were initiated and impugned order was passed demanding service tax of ₹ 1,40,86,810/- with interest for the period from 2005-06 to 2009-10. Penalty equal to the tax was imposed under Section 78 and penalties have imposed and other sections also. 3. The learned counsel on behalf of the appellants relies upon the decision in the case of Indian Institute of Aircraft Engineering Vs. UOI ors. [2013-TIOL-430-DEL-ST] and submits that appellant is excluded from the definition of service itself in view of the fact that the training course conducted by them is recognized by DGCA and after undergoing training conducted by the appellant, the DGCA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice provided or to be provided: to any person, by a commercial training or coaching centre in relation to commercial training or coaching: ExplanationFor the removal of doubts, it is hearby declared that the expression commercial training or coaching centre occurring in this sub-clause and in clauses (26), (27) and (90a) shall include any centre or institute, by whatever name called, where training or coaching is imparted for consideration, whether or not such centre or institute is registered as a trust or a society or similar other organization under any law for the time being in force and carrying on its activity with or without profit motive and the expression commercial training or coaching shall be construed accordingly. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w not recognized by law. The recognition accorded by the Act, Rules and CAR supra to the Course Completion Certificate issued by the Institutes as the petitioner cannot be withered away or ignored merely because the same does not automatically allow the holder of such qualification to certify the repair, maintenance or airworthiness of an aircraft and for which authorization a further examination to be conducted by the DGCA has to be passed/cleared. 6. In our opinion, the decision of the Hon ble High Court of Delhi is clearly applicable to the facts of this case. Relying on this decision, the Tribunal in the case of Aircraft Maintenance and Engineering Institute Pvt. Lvt. Vs. CST, Kolkata [2013-TIOL-1840-CESTAT-KOL] also had granted stay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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