2014 (1) TMI 1449

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..... ellant are given a test by DGCA authorities and on passing the said test, they can be employed as Pilots. Prima facie, the benefit of Notification No. 24/2004, which exempts the vocational training institutions from the ambit of Service Tax, may be applicable in this case - appellant has made a prima facie case for the waiver of the pre-deposit of the amounts involved - Following decision of Pasha .....

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..... 004 to 31-6-2010. 3. Heard both sides and perused the records. 4. The appellant herein is conducting training of pupils for pilot course. After conducting of successful training, the students who are enrolled in Flying Club of the appellant are given a test by DGCA authorities and on passing the said test, they can be employed as Pilots. We find that, prima facie, the benefit of Notification N .....

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