TMI Blog2016 (2) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... Srivastava, A.R. Per: P.K. Das Revenue filed this application for early hearing of the appeal. Earlier, the matter was adjourned at the request of the learned Authorised Representative for the Revenue to prepare the appeal hearing. Today, we take up the appeal for hearing. 2. After hearing both the sides and on perusal of the records, we find that the Adjudicating authority confirmed the demand of Service Tax on 'Supply of Tangible Goods for use', 'Commercial Training or Coaching Services' and 'Management, Maintenance or Repair Services'. The learned Advocate on behalf of the Appellant submits that they are not disputing the demand of Service Tax alongwith interest and penalty in respect of the said servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viding training and coaching to individuals in the field of flying of aircraft for obtaining Commercial Pilot Licence from the Director Civil Aviation (DGCA), New Delhi. It is also engaged in providing training for obtaining Basic Aircraft Maintenance Engineering Licence. 4.A similar issue arose before the Delhi High Court in Indian Institute of Aircraft Engineering (supra). The Delhi High Court held as follows: 1.The petition impugns, (i)the Instruction No. 137/132/2010-S.T., dated 11-5-2011 of the respondent No. 2 Central Board of Excise Customs (C.B.E. C.) to the effect that Flying Training Institutes providing training for obtaining Commercial Pilot Licence (CPL) and Aircraft Engineering Institutes for obtaining Basic Aircr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egree/diploma/qualification conferred by such training or coaching centres will necessarily entail regulation by the same law of various facets of such training or coaching centres. 15.Seen in that light, there can be no doubt whatsoever that the activities of the petitioner are very much regulated by the Act and the Rules aforesaid and the instructions/regulations issued thereunder from time to time. 6. The Delhi High Court concluded as follows : 25. We are of the view that the Act, the Rules and the CAR, having provided for grant of approval to such institutes and having laid down conditions for grant of such approval and having further provided for relaxation of one year in the minimum practical training required for taking the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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