TMI Blog2015 (2) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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 lig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Justice G. Raghuram, President and Shri Rakesh Kumar, Member (T) Shri Rupendra Singh, Advocate, for the Appellant. Shri Pramod Kumar, Authorized Representative (Jt. CDR), for the Respondent. ORDER Commissioner (Appeals), Customs Central Excise, Service Tax, Bhopal vide the impugned order dated 11-8-2008 rejected the appeal preferred by the appellants/assessee against the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ster) for AME Licence Course (3 years course) and for graduation courses; and that these activities amount to commercial coaching or training, a taxable service. Another activity, which was assessed to service tax under the same taxable category is in respect of a study centre for providing a course of instruction for B. Tech (AME) and other courses, on behalf of Janaardan Rai Nagar Rajasthan Vida ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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. 4. 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, Udai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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