9911796707
TMI Blog2013 (12) TMI 1377X X X X Extracts X X X X X X X X Extracts X X X X ..... g and training or the center or any institute or establishment which issues any certificate or diploma or degree or any educational qualification recognised by law for the time being in force. The applicants are not issuing any certificate/diploma/ degree. They are only providing the coaching and training in the area of aircraft maintenance and training is only for the practical experience. Prima ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to the individuals in the field of Aircraft Maintenance Engineering for obtaining basic license in the categories of Light Aeroplanes and Piston Engines, to prepare students for appearing in AME License Examination conducted by the Director General of Civil Aviation. The department felt that the service provided by the applicant is taxable service and accordingly proceedings were initiated again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Engineering subjects under the supervision of DGCA. The trainees are permitted to appear for the basic aircraft maintenance Engineers license Examination conducted by Civil Aviation department and therefore service provided by them will not be covered under the taxable service of commercial coaching and training service. He submits that the demand is for the period October 2004 to February ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 65(27) of the Finance Act and it excludes the institute or establishments from the levy of service tax which were engaged in providing pre-school coaching and training or the center or any institute or establishment which issues any certificate or diploma or degree or any educational qualification recognised by law for the time being in force. The applicants are not issuing any certificate/diplo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
