TMI Blog2024 (1) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... ) TMI 592 - DELHI HIGH COURT] has held that An educational qualification recognized by law will not cease to be recognized by law merely because for practicing in the field to which the qualification relates, a further examination held by a body regulating that field of practice is to be taken. Thus, the issue is fairly settled in favour of the appellants. Therefore, we hold that the training imparted by the HICA is not exigible to service tax. Accordingly, the demands raised on Commercial Training and Coaching Centre Services rendered by the appellants are not sustainable. The demand on Airport Services is within the exemption limit. The appeal is partly allowed by dropping the demand as far as Commercial Training and Coachi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Aircraft Engineering 2013 (30) STR 689 (Del.). He submits that Tribunal has followed the above decision in various judgments as below: Hindustan Institute of Aeronautics 2014 (36) STR 703 (Tri. Del.). Garg Aviations Ltd. 2014 (35) STR 441 (All.). NIS Sparta Ltd. 2016 (46) STR 766 (Tri. Del.) Institute of Aeronautics Engineering 2018 (10) GSTL 267 (Tri. Del.). 3. Learned Counsel furthers submits that as the demand on Commercial Training and Coaching Centre Services is not sustainable, only the demand on Airport Service remains; however, the same would be covered under the small-scale exemption during the relevant period. He further submits that in view of the above, the Department s appeal is not sustai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bar Exam to be held by the Bar Council of India, the same does not make the qualification of law not recognized by law. The recognition accorded by the Act, Rules 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. 28 . We are therefore of the view 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. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order and stay operation of an order. In the present case, admittedly, there is an interim stay of the order of Delhi High Court. The ratio of Delhi High Court is available. 7. However, we note the tax liability of the appellant can be examined on the second point also with reference to exemption available to vocational training or coaching. The nature of course conducted by the appellant and the utility of the same for employment is not in dispute. Admittedly, the courses conducted by the appellant are of specialized nature focused only on a specific area of specialization of Aircraft Maintenance Engineering. The fact remains that on completion of the course conducted by the appellant, the candidate can write the exam and get the certi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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