9911796707
TMI Blog2013 (11) TMI 1500X X X X Extracts X X X X X X X X Extracts X X X X ..... engaged in providing the service of training on aircraft maintenance to candidates enrolled with the institute. The Ld. Advocate submitted that the institute after completion of the prescribed period of training by the candidates, awards certificates which makes the candidate eligible to appear for an examination for award of license as aircraft maintenance engineer approved by D.G.C.A.. The Ld. Advocate further submitted that during the relevant period from 1st April, 2005 to 31st March, 2009 though their services fall under the category of Commercial Training and Coaching Services, but exempted from Service Tax under Notification No.24/04-ST dated 10.09.2004 being a vocational training institute. Explanation (i) of the said Notification d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A.R.) and the judgement of this Tribunal in the case of Bombay Flying Club vs. Commissioner of Service Tax, Mumbai-II -2013 (29) S.T.R. 156 (Tri.-Mumbai) and in the case of Rajiv Gandhi Memorial College of Aeronautics vs. CCE, Jaipur-I -2013 (31) S.T.R. 234 (Tri.-Del.) are no more good law in view of the aforesaid judgement of Honble Delhi High Court which has been delivered recently, that is, subsequent to the aforesaid judgement. 3. The Ld.A.R. for the Revenue reiterated the findings of the Ld. adjudicating authority. 4. Heard both sides and perused the record. 5. We find that the Applicant have been issuing certificates after completion of necessary training at their institute to candidates enrolled with them and the said certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he basis of the said qualification has been made subject to clearing/passing a 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. 6. From the aforesaid observation of the Hon'ble Delhi High Court prima facie we are of the opinion that, to qualify as v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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