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TMI Blog2015 (1) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... ), for the Respondent. ORDER Learned counsel on behalf of appellant submits a synopsis which, in our opinion, covers the issue before us and the same is reproduced as under :- "AP Aviation Academy vs. Commissioner of C. Excise, Hyderabad-IV S.T./Stay/0025261/2013 in S.T./25470/2013, Period of demand : April 2006 to March 2011 Amount involved : Rs. 1,52,41,755 (service tax) plus Rs. 1,5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the scope of service tax. The applicant institute is recognized and approved by the Directorate General of Civil Aviation (DGCA). Grounds for stay of pre-deposit : (i) Financial hardship : Applicant has suffered a serious fire accident on 17 December 2012 in which all its six aircraft got burnt to ashes and there was extensive damage to its properties, totaling about ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rm of DGCA recognized courses for Commercial Pilot Licence (CPL) and Aircraft Maintenance Engineer (AME) licence; (c) issues recognized educational qualifications in the form of Student Pilot Licence, AME course completion certificate, and duly certified flying logbooks. (iv) Delhi High Court order : The Delhi High Court has on 21 May 2013 decided WP (C) No. 3512/2012 filed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cords, we find that in this case, prima facie, the appellant conducted recognized courses by D.G.C.A. and issued degree or certificate to the qualified students. Therefore, on merits, appellants have a good case. Even though learned Authorised Representative took us through some paragraphs of the adjudication order wherein the Commissioner has given a finding that courses conducted by appellant ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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