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2015 (10) TMI 2003 - CESTAT BANGALORE

2015 (10) TMI 2003 - CESTAT BANGALORE - TMI - Commercial training or coaching services - course of One Year Pre-Sea Training Graduate Engineers (GME) - Scope of exclusive clause of the Section 65(27) of Finance Act, 1994 - consulting engineering service received from abroad - reverse charge Held That:- Decision made in the cases of Indian Institute of Aircraft Engineering vs. UOI [2013 (5) TMI 592 - DELHI HIGH COURT] and Indian National Shipowners Association vs. UOI [2008 (12) TMI 41 - BOMBAY .....

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by the appellant. We note that the appellant claim to conduct the trainings leading to award of the certificate of completing course of One Year Pre-Sea Training Graduate Engineers (GME). Other issue is charging service tax for the services viz., consulting engineering services which were received from abroad on reverse charge basis. 2. Learned advocate for appellant Shri Thomas Kuriyan argues that their commercial training/coaching is recognized by the Directorate of General Shipping, a Gover .....

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