9911796707
TMI Blog2023 (9) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Shri K.Chowdhury, Authorized Representative for the Revenue ORDER Per : ASHOK JINDAL : The appellant is in appeal against the impugned order demanding service tax under the category of 'commercial training and coaching services'. 2. The facts of the case are that the appellant was engaged in providing the service of training on aircraft maintenance to candidates enrolled with the insti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of service tax was confirmed. Against the said order, the appellant is before us. 3. None appeared on behalf of the appellant and the hearing notice was returned undelivered, therefore, the appeal is taken up for consideration. 4. Heard the Ld.AR for the department, who supported the impugned order. 5. On going through the records placed before us, we find that during the impugned period the 'c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an Institute of Aircraft Engineering vs. Union of India & Ors. in Civil Writ Petition No. WP(C) 3513/2012 DATED 21.05.2013, wherein the Hon'ble High Court has quashed the instruction No.137/132-2010-ST dated 11.05.2011 holding that merely because the certificate issued by the institute does not lead to an employment directly, but another examination is required to be cleared for getting employment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fy the repair, maintenance or airworthiness of an aircraft and for which purpose a further examination to be conducted by the DGCA is to be taken, in our view mixes up and confuses, 'qualification' with 'a license to practice on the basis of that qualification'. An educational qualification recognized by the law will not cease to be recognized by law merely because for practicing in the field to w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h authorization a further examination to be conducted by the DGCA has to be passed/cleared." 10. On going through the decision of the Hon'ble Delhi High Court and following the same, we hold that the appellant's institute is a vocational training institute, therefore, the services rendered by the appellant are exempt from payment of service tax in terms of Notification No.24/2004-ST dated 10.09. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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