2014 (1) TMI 1865 - HC - Central Excise

Commercial coaching or training centre u/s 65(27) Notification No.33/2011-ST - Whether Flying Training Institutes providing training for obtaining Commercial Pilot License (CPL) and Aircraft Engineering Institutes for obtaining Basic Aircraft Maintenance Engineering License (BAMEL) come in the category of coaching centers as laid down in Section 65(27) of the Finance Act, 1994 and therefore assessable to service tax or not? HELD THAT - No substantial question of law is emerging from the impugned order. The appeal is dismissed at the admission stage.

Summary

The appeal was filed under Section-35-G of Central Excise Act against an order passed by the Customs, Excise & Service Tax Appellate Tribunal. The Tribunal's order was passed with the consent of both parties based on a judgment of the Delhi High Court. No substantial question of law emerged, so the appeal was dismissed at the admission stage.