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2016 (2) TMI 660 - CESTAT AHMEDABAD

2016 (2) TMI 660 - CESTAT AHMEDABAD - TMI - Commercial Training or Coaching Services - activity of providing flying training to the students for obtaining pilot licence under various categories. - request to extend cum-tax-benefit - Held that:- the Instruction aforesaid holding the petitioner to be assessable to Service Tax is contrary to Section 65(27) and the Notification dated 25th April, 2011 - Demand set aside - Decided in favor of assessee. - Appeal No.ST/10252/2013; ST/EH/10915/2015 - Ord .....

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djudicating 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 services except 'Commercial Training or Coaching Services'. He submits that in respect of the other services, they .....

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perusal of the Adjudication order, we find that the Appellant was engaged in the activity of providing flying training to the students for obtaining pilot licence under various categories. It is observed by the Adjudicating authority that the Appellant is an approved flying training institute in terms of approval granted by Director General of Civil Aviation, Govt. of India, New Delhi. We find that on the identical issue, the Hon'ble Delhi High Court and Hon'ble Allahabad High Court set .....

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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 Traini .....

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13. Section 65(27) as it stood till 30th April, 2011 excluded from the domain of commercial training or coaching centres, training centres or establishments issuing any certificate or diploma or degree or any educational qualification recognized by law'. Even after 30th April, 2011, though the part of Section 65(27) making such exclusion has been deleted but the Notification dated 25th April, 2011 supra issued in exercise of powers under Section 93 of the Finance Act has exempted coaching or .....

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of service tax those training or coaching centres which are otherwise regulated by any law inasmuch as recognition of certificate/degree/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 .....

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