9911796707
TMI Blog2015 (6) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... 003 to March, 2007 and the assessee is also in appeal against the order of Commissioner (Appeals) for subsequent period i.e. October,2007 to March, 2010. 2. As issue involved in all the appeals is common, therefore, all are taken up and disposed of by a common order. 3. The facts of the case are that the assessee is providing pre-licensing training and coaching to the prospective insurance agents sponsored by Insurance companies and also for personality development and human resources during the impugned year. 4. As the assessee was under the impression that they are not required to pay service tax as they were covered under the heading of vocational training but on the other hand, when the clarification received from the department, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al training as specified under Regulation 5, a license can be issued. Regulation 5 provides that a training is mandatory which is to obtain by the candidate from approved institutions as prescribed under the said rules. Thereafter under Rule 6, the candidate has to pass an examination conducted by Insurance Institute of India, Mumbai or some other body which issues a certificate to practice as an Insurance Agent. In these set of facts, the assessee is imparting practical training to the candidates who desirous to become Insurance Agent and issues a certificate for completion of training and on the basis of that certificate the candidate is entitled to appear in the examination conducted as per Regulation 6 of the said Regulation, thereafter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals), he confirmed the demand of Rs. 28,50,136/- and Rs. 11,14,663/- against the assessee along with interest. But penalties for the period July,2003 to March, 2007 under section 76 were dropped. For the period subsequent to that, penalty was confirmed for the normal period of limitation under section 78 ibid. 6. The assessee is in appeal against the impugned orders demanding service tax under the category of commercial training and coaching services, along with interest and imposition of penalty under section 76 for the earlier period and penalty for the normal period and Revenue is in appeal against dropping of penalty by the learned Commissioner (Appeals). 7. Heard the parties. Considered the submissions. 8. The said issue c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g as a taxable service; In these set of facts, the Hon ble High Court has examined the issue and observed as under : "20. The position which thus emerges is that :- (A) That successful completion of Aircraft Maintenance Engineers course from an approved training school by itself does not authorize such candidate to certify the airworthiness of an aircraft or its repair or maintenance. For the same, an examination to be conducted by the DGCA is to be passed. (B) For appearance in the said examination, it is not essential to undergo the course offered by the approved training school and others are also eligible to take the said examination. 21. Nonetheless, the law dealing with the subject of aircrafts has not left the institutes imparti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of an act done by another person as authorized, formally acknowledging the existence; and, in Concise Oxford Dictionary as acknowledging the existence, validity or legality of. 26. There can be no doubt that such recognition through the Rules framed as aforesaid and through issuance of CAR, is a recognition by law, which is defined in Black s Law Dictionary, 8th Edition as the aggregate of legislation, judicial precedents and accepted legal principles and the set of rules or principles dealing with a specific area of legal systems. The Rules and the CAR aforesaid dealing with aircrafts, there can be no doubt, are law. The Supreme Court in Narsingh Pratap Singh Deo v. State of Orissa - AIR 1964 SC 1793 held that a law generally is a body ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es 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. 15. Thereafter, Hon ble High Court concluded that the training conducted by the appellant in that case having a recognition of law and is not covered under commercial or coaching training centre as defined under Section 65(27) of the Finance Act, 1994. We have further gone through the decision of Pasha Educational Training Inst. (supra) wherein similar set o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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